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Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Unit nits osts Beginning work in process (30% complete) 30,000 Direct materials $ 42,000 95,000 Conversion cost Total cost of beginning work in process $137,000 78,000 Number of units started Number of units completed and transferred to finished goods? Ending work in process (54% complete) Current period costs 90,000 Direct materials Conversion cost S 95,000 150,000 Total current period costs $245,000 Required 1 & 2. Using the weighted-average method of process costing, complete each of the following steps a, Reconcile the number of physical units worked on during the period