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 (29% complete) Direct materials Conversion cost Units 47,000 Costs $ 43,000 Total cost of beginning work in process 89,000 $132,000 Number of units started 72,000 Number of units completed and transferred to finished goods Ending work in process (60% complete) 88,000 $ 95,000 164,000 $259,000 Current period costs Direct materials Conversion cost Total current period costs Required: 1. Using the weighted average method of process costing, complte 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.