Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Beginning work in process (25% complete) Direct materials Conversion cost Total cost of beginning work in process Units 39,000 Costs $ 50,000 97,000 $ 147,000 Number of units started Number of units completed and transferred to finished goods 85,000 7 Ending work in process (51% complete) 88,000 Current period costs Direct materials Conversion cost Total current period costs Required: $91,000 158,000 $ 249,000 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. Req 1A Req 1B Req 1C Req 1D Using the weighted-average method of process costing, reconcile the number of physical units worked on during the period. Beginning Units Units Started Total Units Physical Units Units Completed Ending Units 0 Total Units: Physical Units Reg 1A Req 18 > Req 1A Req 1B Req 1C Req 1D Using the weighted-average method of process costing, calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total 0 0 Req 1A Req 1B Req 1C Req 1D Using the weighted-average method of process costing, calculate the cost per equivalent unit. Note: Round Cost per Equivalent Unit to 5 decimal places. Cost per Equivalent Unit Direct Materials Conversion Req 1A Req 1B Req 1C Req 10 Using the weighted-average method of process costing, reconcile the total cost of work in process. Note: Use Cost per Equivalent Unit rounded to 5 decimal places and round your final answers to the nearest whole dollar amount. Units Completed Direct Materials Conversion Total Cost Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0