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)		31,500	units
Direct materials	$	48,300
Conversion cost	$	66,300
Number of units started		95,100	units
April costs
Direct materials	$	135,900
Conversion cost	$	201,900
Work in process, April 30
(100% complete for materials, 20% for conversion)		48,300	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.

2. Calculate the number of equivalent units.

3. Calculate the cost per equivalent unit.

4. Reconcile the total cost of work in process.