Iirada Company manufactures handheld calculators and has the following information available for the month of July: 1. Reconcile the number of physical units worked on during the period. 2. Calculate the number of equivalent units. 3. Calculate cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) 4. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.)