Mirada Company manufactures handheld calculators and has the following information available for the month of July: Work in pracess, Juty 1 (100% complete tor materials. 28% tor conversion 65,000 units Direct materials Conversion cost S 129,000 S 203,000 Nurnber of units started 114,000 urits July costs Direct malerials Conversion cost S 211,000 S 235,000 Work in process, July 31 (100% complete for mstenals 11% for conversion 70,000 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 Begining Unils Unils Started Tolal Unils Unils Commpleled Ending Unils Total Units 2. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventoy Tolal Unit:s 3. Calculate cost perequivalent unlt. (Round cost per Equivalent Unit to 5 declmal places.) Direct Materials Conversion Cost per Equivalent Unit 4. Reconcile the total cost or work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to th nearest whole dollar amount.) Direct Materials Conversion Total Cost Unils Cornpleled Ending Inventory Total Cost Accounted for