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: Costa Units 125,300 $ 187,000 339,000 $ 526,000 Beginning work in process (30# 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 Ending work in process (658 complete) Current period costs Direct materiala Conversion cost Total current period coats 238,000 334,300 2 $ 502,400 643,000 $1,145,400 Required: 1. Using FIFO 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