Glencove Company makes one model of radar gun used by law enforcement officers. All direct materials are added at the beginning

of the manufacturing process. Information for the month of September follows:

Required:

Using FIFO method of process costing, complete each of the following steps:

a$.$ Reconcile the number of physical units worked on during the period.

b$.$ Calculate the number of equivalent units.

c$.$ Calculate the cost per equivalent unit.

d$.$ Reconcile the total cost of work in process.

Complete this question by entering your answers in the tabs below.

Using FIFO method of process costing, calculate the number of equivalent units.

Note: Round your final answers to the nearest whole unit.