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:

Units Costs

Beginning work in process $(40\%$ complete$)?$

Direct materials $ $1,340,500$

Conversion cost $629,800$

Total cost of beginning work in process $ $1,970,300$

Number of units started $36,800$

Number of units completed and transferred to finished goods $35,200$

Ending work in process $(75\%$ complete$)22,250$

Current period costs

Direct materials $ $2,406,400$

Conversion cost $1,270,500$

Total current period costs $ $3,676,900$

Required:

$1.$ Using FIFO method of process costing, complete each of the following steps:

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

Calculate the number of equivalent units.

Calculate the cost per equivalent unit.

Reconcile the total cost of work in process.