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, 90for conversion) Direct materials Conversion cost 35,600 units $ 64,100 $ 87,100 Number of units started 90,100 units May costs Direct materials Conversion cost $ 102,600 $ 189, 100 Work in process, May 31 (100% complete for materials, 208 for conversion) 33,100 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