Legacy Company manufactures umbrellas and has the following information available for the month of May: Work in process, May 1 (100% complete for materials, 90% for conversion) 79,000 units Direct materials Conversion cost $ 135,000 $ 178,000 Number of units started 190,000 units May costs Direct materials Conversion cost $208,000 $ 384,000 Work in process, May 31 (100% complete for materials, 20% for conversion) 60,000 units Required 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 Beginning Units Units Started Total Units Units Completed Ending Units 0 Total Units 2. Calculate the number of equivalent units Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total Units 3. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit