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, 27% for conversion) 68,000 units Convernie s $190,000 Number of units started 100,000 units July costs Direct materials $210,000 $241,000 Conversion cost Work in process, July 31 (100% complete for materials, 17% for conversion) 65,000 units Required: Using the weighted-average method of process costing, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Completed Ending Units Total Units Units Started Total Units 0 2. Calculate the number equivalent units. Equivalent Units Physical Units Direct Conversion Materials Units Completed Ending Inventory Total Units 0 0 0 decimal places.) 3. Calculate cost per equivalent unit. (Round cost per Equivalent Unit to Direct Conversion Materials Cost per Equivalent Unit 4. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Direct Conversion Total Cost Materials Units Completed Ending Inventory 0S 0$ Accounted for