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)		31,300	units
Direct materials	$	48,100
Conversion cost	$	66,100
Number of units started		94,900	units
April costs
Direct materials	$	135,700
Conversion cost	$	201,700
Work in process, April 30
(100% complete for materials, 20% for conversion)		48,100	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.

	Physical Units		Physical Units
Beg. Units		Units Compl.
Unit Started		Ending Units
Total		Total

2. Calculate the number of equivalent units.

	Equivalent Units
	Physical Units	Direct Materials	Conversion
Beginning Inventory
Started and Completed
Ending Inventory
Total Unit

3. Calculate the cost per equivalent unit.

	Direct Materials	Conversion
Cost per Equivalent Unit

4. Reconcile the total cost of work in process.

	Current Period Cost
	Prior Period Cost	Direct Material	Conversion	Total Cost
Beginning Inventory
Start and Completed
Ending Inventory
Total Cost Accounted for

*Can you please show the results in an excel format with formulas to help better understand the process of the FIFO method?