Required information [The following information applies to the questions displayed below.] Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 40% for conversion) Direct materials Conversion cost 45,000 units $ 73,000 $ 103,000 Number of units started 151,000 units April costs Direct materials Conversion cost $ 219,000 $ 329,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 76,500 units Required: Using the weighted average method, 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 1 Required 2 Required 3 Required 4 Calculate the number of equivalent units. Equivalent Units Direct Materials Conversion 0 Units Completed Ending Inventory Total Units Physical Units 45,000 74,500 119,500 0 0 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0