PA3-5 Preparing a Process Costing Production Report weighted-Average Method) ILO 3-2, 3-3, 3-41 Glencove Co. makes one model of radar gun used by law enforcement officers. All direct materials are added at the beginning of the manufacturing process. Information for the month of September follows: Units Costs Beginning work in process (40% complete) 1,336,500 Direct materials 625,800 Conversion cost 1,962,300 Total cost of beginning work in process 36,400 Number of units started Number of units completed and transferred to finished goods 34.800 Ending work in process (75% complete) 21,850 Current period costs Direct materials $2,402,400 1,266,500 Conversion cost 3,668,900 Total current period costs Required: 1 & 2 Using the weighted-average method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Completed Units Started Ending Units 0 Total Units 0 Total Units