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)		36,000	units
Direct materials	$	64,500
Conversion cost	$	87,500
Number of units started		90,500	units
May costs
Direct materials	$	103,000
Conversion cost	$	189,500
Work in process, May 31
(100% complete for materials, 20% for conversion)		33,500	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.