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, 40% for conversion)		31,000	units
Direct materials	$	47,800
Conversion cost	$	65,800
Number of units started		94,600	units
April costs
Direct materials	$	135,400
Conversion cost	$	201,400
Work in process, April 30
(100% complete for materials, 20% for conversion)		47,800	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.