Required information (The following information applies to the questions displayed below.) Ridgecrest Company manufactures plastic storage crates and has the following information available for the month of April: 32, 100 units $ 48,900 $ 66,900 Work in process, April 1 (100% complete for materials, 40% for conversion) Direct materials Conversion cost Number of units started April costs Direct Materials Conversion cost 95,700 unita $ 136,500 $ 202,500 Work in process, April 30 (100# complete for materials, 200 for conversion) 48,900 units Required: Using the FIFO 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. Required: Using the FIFO 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. 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 a to the nearest whole dollar amount.) Current Period Costs Prior Period Costs Direct Materials Conversion Total Cost Beginning Inventory $ 48,900 $ 66,900 Started and Completed $ 66.752 $ 124.960 Ending Inventory 69,748 $ 26,114 Total Cost Accounted for $ 185,400 $ 217,974 $ 0 $ 0 $