Saddleback Company makes camping lantems using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows: Units Costs 58,900 Beginning work in process (29% complete) Direct materlals Conversion cost S 89,000 178,000 S 267,000 Total cost of beginning work in process Number of unils started Number of units completed and transfemed to finished goods Ending work in process (67% complete) Current period coets 129,500 58,400 Direct materials Conversion cost S 252,700 329,000 S 581,700 Total current period costs Required: 1 & 2. Using the weighted-average method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Started Tolal Units Units Completed Ending Units Total Units b. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Units Completed Ending Inventory Total