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 (26% complete)	62,900
Direct materials		$	88,000
Conversion cost			168,000
Total cost of beginning work in process		$	256,000
Number of units started	125,500
Number of units completed and transferred to finished goods	164,400
Ending work in process (60% complete)	?
Current period costs
Direct materials		$	245,700
Conversion cost			327,000
Total current period costs		$	572,700

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.

	Physical Units		Physical Units
Beginning Units		Units Completed
Units Started		Ending Units
Total Units		Total Units

b) Calculate the number of equivalent units.

		Equivalent Units	Equivalent Units
	Physical Units	Direct Materials	Conversion
Units Completed
Ending Inventory
Total

c) Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.)

	Direct Materials	Conversion
Cost per equivalent units

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	$	$	$