1. Reconcile the number of physical units worked on during the period

2. Calculate the number of equivalent units.

3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.)

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.)

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Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 44% for conversion) Direct materials Conversion cost Number of units started April costs Direct materials Conversion cost Work in process, April 30 (100% complete for materials, 22% for conversion) $ GA GA $ $ $ LA GA 28,000 units 44,000 47,000 80,000 units 118,000 172,000 Required: Using the weighted-average method, complete each of the following steps: 37,000 units Beginning Units Units Started Total Units Answer is complete and correct. Physical Units Physical Units 28,000 80,000 108,000 Units Completed Ending Units Total Units 71,000 37,000 108,000 Units Completed Ending Inventory Total Units Answer is complete and correct. Equivalent Units Physical Units 71,000 37,000 108,000 Direct Materials 71,000 37,000 108,000 Conversion 71,000 8,140 79,140 Cost per Equivalent Unit Direct Materials Conversion Units Completed Ending Inventory Total Cost Accounted for Direct Materials GA $ Conversion 0 $ Total Cost 0 $ 0