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) Direct materials Conversion cost Costs Units 120,300 $ 197,000 349,000 Total cost of beginning work in process $ 546,000 Number of units started 248,000 Number of units completed and transferred to finished goods 335,300 Ending work in process (65% complete) Current period costs Direct materials Conversion cost Total current period costs $ 512,400 653,000 $1,165,400 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.