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 Costs Beginning work in process (30% complete) 127,800 Direct materials $ 182,000 Conversion cost 334,000 Total cost of beginning work in process $ 516,000 Number of units started 233,000 Number of units completed and transferred to finished goods 333,800 Ending work in process (65% complete) ? Current period costs Direct materials $ 497,400 Conversion cost 638,000 Total current period costs $ 1,135,400 Required: 1 & 2. Using FIFO method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. b. Calculate the number of equivalent units. c. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) d. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and round your final answers to the nearest whole dollar amount.)