Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Units 39,000 Costs $47,000 $134,000 Beginning work in process (28% complete) Direct materials Conversion cost 87,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (60% complete) Current period costs 82,000 83,000 Direct materials Conversion cost $81,000 148,000 $229,000 Total current period costs Required: 1 & 2. Using the weighted-average method of process costing, complete each of the following steps: 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 $