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 (22% complete)	65,900
Direct materials		$	87,000
Conversion cost			162,000
Total cost of beginning work in process		$	249,000
Number of units started	124,500
Number of units completed and transferred to finished goods	158,400
Ending work in process (61% complete)	?
Current period costs
Direct materials		$	253,700
Conversion cost			331,000
Total current period costs		$	584,700

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. 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.)