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) Direct materials Conversion cost $ $ 31,000 units 47,300 65,800 Number of units started 94,600 units April costs Direct materials Conversion cost $ 135,400 $ 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 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Reconcile the number of physical units worked on during the period. Physical Physical Units Units Beginning Units Units Completed Units Started Ending Units Total Units Total Units Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Requlred 2 Required 3 Required 4 Calculate the number of equivalent units. Physical Units Equivalent Units Direct Conversion Materials Beginning Inventory Started and Completed Ending Inventory Total Units Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 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.) Current Period Costs Prior Period Costs Direct Materials Conversion Total Cost Beginning Inventory Started and Completed Ending Inventory Total Cost Accounted for