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 59,900 Costs 102,000 $270,000 Beginning work in process (29% complete) Direct materials Conversion cost Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods 63,400 Ending work in process (60% complete) Current period costs 128,500 Direct materials Conversion cost $256,700 331.000 $587,700 Total current period costs 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 Started Total Units Units Completed Ending Units Total Units b. Calculate the number of equivalent units Equivalent Units Physical Units Direct Materials Units Completed Ending Inventory Total