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 Costs S 192,000 S 536,000 Beginning work in process (30% complete) 117.800 Direct materials Conversion cost 344.000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (65% complete) Current period costs 243.000 334,800 Direct materials S 507.400 648.000 Total current period costs 1,155.400 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 Beginning Units Units Started Total Units 117,800 Units Completed 243,000 Ending Units 360,800 Total Units Physical Units 334.800 28.000 360,800 b. Calclate the number of equivalent units Equivalent Units Physical Units Direct Materials Conversion Beginning Inventory Started and Completed Ending Inventory Total 17.800 217.000 28.000 360,800 217.000 26.000 243.000 c. Calculate the cost per equivalent unit (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit 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 dollar amount.) Current Period Costs Prior Period Direct Materials ConversionTotal Cost Costs Beginning Inventory Started and Completed Ending Inventory Total Cost Accounted for 649.000 S 649,000