Required information [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) Direct materials 36,200 units $ 64,700 $ 87,700 Conversion cost Number of units started 90,700 units May costs Direct materials 103,200 $ 189,700 Conversion cost Work in process, May 31 (100% complete for materials, 20% for conversion) 33,700 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. 2. Calculate the number of equivalent units. 3. Calculate the cost per equivalent unit. 4. Reconcile the total cost of work in process Complete this question by entering your answers in the tabs below. Required 2 Required 4 Required 1 Required 3 Reconcile the number of physical units worked on during the period. Physical Units Physical Units Units Completed Beginning Units Units Started Ending Units Total Units 0 0 Total Units Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Calculate the number of equivalent units. Equivalent Units Physical Units Direct Conversion Materials Units Completed Ending Inventory Total Units 0 0 0 Complete this question by entering your answers in the tabs below. Required 2 Required 3 Required 4 Required 1 Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Conversion Materials Cost per Equivalent Unit