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

Units 49,000 Beginning work in process (26% complete) Direct materials Conversion cost $ 39,000 89,000 $128,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (52% complete) Current period costs 81,000 78,000 Direct materials Conversion cost $ 87,000 149,000 $236,000 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 Beginning Units Units Started Total Units 49,000Units Completed 81,000 Ending Units 130,000Total Units Physical Units 52,000 78,000 130,000 b. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total 52,000 78,000 130,000 52,000 78,000 130,000 52,000 40,560 92,560 c. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit d. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and round your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for