Glencove Company makes one model of radar gun used by law enforcement officers. All direct materials are added at the begi of the manufacturing process. Information for the month of September follows: Beginning work in process (40% complete) Units ? Costs Direct materials Conversion cost $ 1,335,500 624,800 Total cost of beginning work in process $ 1,960,300 Number of units started 36,300 Number of units completed and transferred to finished goods 34,700 Ending work in process (75% complete) 21,750 Current period costs Direct materials Conversion cost Total current period costs Required: 1. 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. Req 1A Req 1B Req 1C Req 1D $ 2,401,400 1,265,500 $ 3,666,900 Using FIFO method of process costing, calculate the cost per equivalent unit. Note: Use Equivalent Units rounded to the nearest whole unit and round your answers to 5 decimal places. Direct Materials Conversion Cost per Equivalent Unit $ 66.15427