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, 43% for conversion) 20,600 units Direct materials Conversion cost $ 18,000 $ 38,000 Number of units started 54,400 units April costs Direct materials Conversion cost $ 68,800 $ 98,800 Work in process, April 30 (100% complete for materials, 27% for conversion) 18,000 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 Physical Units Physical Units Beginning Units Units Started Total Units Units Completed Ending Units Total Units 2. Calculate the number of equivalent units Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total Units