Required information Skip to question [The following information applies to the questions displayed below.] Legacy Company manufactures umbrellas and has the following information available for the month of May: Work in process, May 1 (100% complete for materials, 90% for conversion) 35,700 units Direct materials $ 64,200 Conversion cost $ 87,200 Number of units started 90,200 units May costs Direct materials $ 102,700 Conversion cost $ 189,200 Work in process, May 31 (100% complete for materials, 20% for conversion) 33,200 units Required: Using the weighted-average method of process costing, complete each of the following steps: Reconcile the number of physical units worked on during the period. Calculate the number of equivalent units. Calculate the cost per equivalent unit. Reconcile the total cost of work in process