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

	Units	Costs
Beginning work in process (24% complete)	37,000
Direct materials		$	47,000
Conversion cost			98,000
Total cost of beginning work in process		$	145,000
Number of units started	79,000
Number of units completed and transferred to finished goods	?
Ending work in process (55% complete)	74,000
Current period costs
Direct materials		$	100,000
Conversion cost			158,000
Total current period costs		$	258,000

Required:

1. Using the weighted-average method of process costing, reconcile the number of physical units worked on during the period.

b. Using the weighted-average method of process costing, calculate the number of equivalent units.

c. Using the weighted-average method of process costing, calculate the cost per equivalent unit. (Round Cost per Equivalent Unit to 5 decimal places.)

d. Using the weighted-average method of process costing, 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.)