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$)119,800$

Direct materials $ $196,000$

Conversion cost $348,000$

Total cost of beginning work in process $ $544,000$

Number of units started $247,000$

Number of units completed and transferred to finished goods $335,200$

Ending work in process $(65\%$ complete$)?$

Current period costs

Direct materials $ $511,400$

Conversion cost $652,000$

Total current period costs $ $1,163,400$

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.