Ivy Glen Inc. makes one model of lighted baby toy. All direct materials are added at the beginning of the manufacturing process. Information for the month of September follows: Current period costs Direct materials $321 Conversion cost $482, Total current period costs $803,8 Using the FIFO method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. Refer to the information in Question 12 for Ivy Glen Inc.. Using the FIFO method of process costing, complete each of the following steps: b, Calculate the number of equivalent units Total Question 14 Refer to the information in Question 12 for Ivy Glen Inc.. Using the FIFO method of process costing, compiete each of the following steps: c, Calculate the cost per equivalent unit rounded to TWO decimal places. Refer to the information in Question 12 for Ivy Glen Inc.. Using the FIFO method of process costing, complete each of the following steps: d, Reconcile the Total Cost of Work in Process (Remark: Round the answers of equivalent units to 6 decimal places and the cost assigned to ending WIP and finished goods to 2 decimal places) Current Period Costs Prior Period Costs Direct Materials Conversion Total Cost Beginning Inventory Started and \begin{tabular}{r|r} 163922.64 & 245592.04 \\ \hline \end{tabular} Completed Ending Inventory 66784.35 100057.58 Total Cost Accounted for