Ridgecrest Company manufactures plastic storage crates and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 47% for conversion) 23,600 units Direct materials $ 20,000 Conversion cost $ 23,000 Number of units started 49,400 units April costs Direct materials $ 61,800 Conversion cost $ 98,800 Work in process, April 30 (100% complete for materials, 22% for conversion) 17,000 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. (Round your answers to 5 decimal places.) 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.)