HW 5: Chapter 3 10 1.50 points Company manufactures plastic storage crates and has the following information available for the month of Work in process, April 1 (100% complete for materials, 49% for conversion) 20,600 units 17,000 Direct materials 35,000 56.400 units Number of units started 74,800 98,800 Work in process, April 30 for materials, 26% for conversion) 20,000 units Using the weighted-average method of process costing. complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Units Completed Beginning Units Ending Units Units Started Total Units Total Units 2. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion units completed Ending inventory Total Units