Ridgecrest Company manufactures plastic storage crates and has the following information available for the month of April: Work process, April 1 (100% complete for materials, 40% for conversion) Direct materials Conversion cost 30,400 units 47,200 $ 65,200 Number of units started 94,000 units April costs $134,800 $200,800 Direct materials Conversion cost Work in process, April 30 (100% complete for materials, 20% for conversion) 47,200 units Required: Using the FIFO method of process costing, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Units Completed Ending Units Total Units Beginning Units Units Started Total Units 0 0 2. Calculate the number of equivalent units. Equivalent Units Direct Physical Units Conversion Materials Beginning Inventory Started and Completed Ending Inventory Total Units 0 0 3. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit 4. Reconcile the total cost of work process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Current Period Costs Prior Period Costs Direct Materials Total Conversion Cost Beginning Inventory Started and Completed Ending Inventory otal Cost 0$ 0S S for