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Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows:Required:

Using FIFO method of process costing, complete each of the following steps:

a$.$ Reconcile the number of physical units worked on during the period.

b$.$ Calculate the number of equivalent units.

c$.$ Calculate the cost per equivalent unit.

d$.$ Reconcile the total cost of work in process.