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 $ 184,000 336,000 520,000 $ Units Beginning work in process (30% complete) 126,800 Direct materials Conversion cost Total cost of beginning work in process Number of units started 235,000 Number of units completed and transferred to 221 00 finished goods Ending work in process (65% complete) Current period costs Direct materials Conversion cost Total current period costs $ 499,400 640,000 $1,139,400 Required: 1. 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. d. Reconcile the total cost of work in process