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 Bec ginning work in process (23% complete ) 64,900 S 95.000 178,000 Conversion cost $273,000 Total cost of beginning work process Number of units started Number of units completed and transterred157.400 to finished goods Ending work in process (66 % complete) Cur Direct materials Conversion cost 129.500 ? $249,700 320,000 $569,700 Total current period costs Required: 1 & 2. Using the weighted-average method of process costing, complete each the following steps: a. Reconcile the number of physical units worked on during the period. Physical Units Physical Units begiing Completed Ending Units Started Units Total Units Total Units b, Calculate the number of equivalent units. Equivalent Units Direct Physical Units Conversion Materials Units Completed Ending ry Total c. Calculate the cost per equiivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Conversion Materials 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 whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted For