Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information:

	Units	Costs
Beginning work in process (26% complete)	49,000
Direct materials		$	38,000
Conversion cost			97,000
Total cost of beginning work in process		$	135,000
Number of units started	84,000
Number of units completed and transferred to finished goods	?
Ending work in process (54% complete)	91,000
Current period costs
Direct materials		$	80,000
Conversion cost			163,000
Total current period costs		$	243,000

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.