Saddleback Company makes camping lanterns 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 67,900 Costs S S6,000 S 275,000 Beginning work in process (21 % complete) Direct materials Conversion cost 179,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (61% complete) Current period costs 130,500 159,400 Direct materials Conversion cost S 247,700 320,000 S567,700 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 Total Units Units Completed Ending Units Total Units b. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Unils Completed Ending Inventory Total