Required information [The following information applies to the questions displayed below.] Stem Games manufactures playing cards. It has three departments: Printing, Cutting & Collating, and Wrapping. Transferred-in costs are considered materials costs. The following information is available for the Wrapping department for the month of October: Physical Units 283,000 Beginning work in process (100% complete for materials, 80% complete for conversion) Decks transferred in Decks completed and transferred to Finished Goods Inventory Ending Work in Process (100% complete for materials, 45% complete for conversion 3,220,000 3,230,000 ? Costs: Beginning work in process: Direct materials Conversion cost Costs transferred in October costs: Direct materials Conversion costs $ 200,000 $ 21,000 $1,526,700 24,800 $ $ 716,627 Required: Using the weighted average method of process costing, 1. Reconcile the number of physical decks worked on during the month. 2. Calculate the number of equivalent decks for the Wrapping department. 3. Calculate the cost per equivalent deck. Required 1 Required 2 Required 3 Reconcile the number of physical decks worked on during the month. Physical Units Physical Units Beginning Units Units Started Total Units Units Completed Ending Units Total Units 0 0 Required 1 Required 2 > Required 1 Required 2 Required 3 Calculate the number of equivalent decks for the Wrapping department. Physical Units Equivalent Units Direct Conversion Materials Units Completed Ending Inventory Total Units 0 0 0 Required 1 Required 2 Required 3 Calculate the cost per equivalent deck. (Round cost per equivalent unit to 2 decimal places.) Direct Materials Conversion Beginning Inventory Costs Current Period Cost Total Cost Equivalent Units Cost per Equivalent Unit $ 0 $ 0