Mirada Company manufactures handheld calculators and has the following information available for the month of July:

Work in process, July 1
(100% complete for materials, 25% for conversion)		134,000	units
Direct materials	$	248,000
Conversion cost	$	402,000
Number of units started		228,000	units
July costs
Direct materials	$	434,000
Conversion cost	$	492,000
Work in process, July 31
(100% complete for materials, 10% for conversion)		152,000	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. 2. Calculate the number of equivalent units. 3. Calculate cost per equivalent unit. 4. Reconcile the total cost of work in process.