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, 44% for conversion) 26,600 units Direct materials Conversion cost 14,000 $26,CIOD Number of units startad 18,400 units oril costs Direct materials Conversion cast $ 74,800 $ 101,800 Work in precess, Acpril 30 (100% complete for materials, 20% for conversion) 20,000 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 Physlcal Units Beginning Units Urits Slarted Total Units Units Completed Ending Uriits Total Units 2. Calculate the number of equivalent units. Equlvalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total Units 3. Calculate the cost per equivalent unit. Round your answers to 5 decimal places.) Direct Materials Conversion Ccst per Fquvalent Unit 4. Recondlle the total cost of work In process. (Use Cost per Equlvalent Unlt rounded to 5 declmal places and your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory lotal Cast Acrounted tor