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 (30% complete) 117.800 Direct materials $ 192.000 Conversion cost 344,000 Total cost of theginning work in process S 536.000 Number of units started 243,000 Number of units completed and transferred to finished goods 334.800 Ending work in process (65% complete) Current period costs Direct materials $ 502,400 Conversion cost 648,000 Total current period costs S1.155.400 Page 152 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 rounded to five decimal places. d. Reconcile the total cost of work in process. 2. Summarize the preceding steps in a March production report for Saddleback Company