Required information [The following information applies to the questions displayed below] 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: Beginning work in process (30% complete) Units 123,800 Costs Direct materials Conversion cost $ 190,000 342,000 Total cost of beginning work in process $ 532,000 Number of units started 241,000 Number of units completed and transferred to finished goods 334,600 Ending work in process (65% complete) Current period costs Direct materials Conversion cost Total current period costs $ 505,400 646,000 1,151,400 Required: 1. 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. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1C Req 1D Using FIFO method of process costing, reconcile the number of physical units worked on during the period. Beginning Units Physical Units Physical Units Units Started Total Units Units Completed Ending Units 0 Total Units 0 Req 1B > Complete this question by entering your answers in the tabs below. Req 1A 1B Req 1C Req 1D Using FIFO method of process costing, calculate the number of equivalent units. Beginning Inventory Started and Completed Ending Inventory Total Equivalent Units Physical Units Direct Materials Conversion 0 < Req 1A 0 0 Req 1C > 9 < Prev 800 of 10 Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 1C Req 1D Using FIFO method of process costing, calculate the cost per equivalent unit. Note: Round Cost per Equivalent Unit to 5 decimal places. Cost per Equivalent Unit Direct Materials < Req 1B Conversion Req 1D > Complete this question by entering your answers in the tabs below. Req 1A Req 18 Req 1C Req 1D Using FIFO method of process costing, reconcile the total cost of work in process. Note: Use Cost per Equivalent Unit rounded to 5 decimal places and round your final answers to the nearest whole dollar amount. Beginning Inventory Current Period Costs Prior Period Costs Total Cost Direct Materials Conversion Started and Completed Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0 $ 0