Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Costs Units 80,000 $ 80,000 190,000 $270,000 152,000 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 (50% complete) Current period costs Direct materials Conversion cost Total current period costs ? 68,000 $180,000 314,000 $494,000 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. 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.) Answer is not complete. Conversion Total Cost $ Units Completed Ending Inventory Total Cost Accounted for Direct Materials 164,000 X 34,000 $ 198,000 $ 0 $