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, 408 for conversion) Direct materials Conversion cost 61,000 units $ 89,000 $ 119,000 167,000 units Number of units started April costs Direct materials Conversion cost $ 235,000 $ 345,000 Work in process, April 30 (100% complete for materials, 208 for conversion) 84,500 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