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 34,000 Beginning work in process (28% complete) Direct materials Conversion cost $ 31,000 88,000 $ 119,000 Total cost of beginning work in process Number of units started 79,000 Number of units completed and transferred to finished goods? Ending work in process (52% complete) 75,000 Current period costs Direct materials Conversion cost $ 98,000 162,000 Total current period costs $ 260,000 Required: 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. (Ctrl) d. Reconcile the total cost of work in process. Req 1A Req 1B Req 1C Reg 1D Using the weighted average method of process costing, reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Completed Units Started Ending Units Total Units Total Units 0 0 Req1A Req 1B > Req 1A Reg 1B Req 1C Req 10 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 0 Reg 1A Reg 1B Reg 10 Reg 10 Using the weighted-average method of process costing, calculate the cost per equivalent unit. (Round Cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Req 1A Reg 1B Req 1C Reg 10 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.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0