Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Costs Units 39,000 $ 45,000 92,000 $137,000 66,000 Beginning work in process (21% complete) Direct materials Conversion cost 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 Direct materials Conversion cost Total current period costs ? 72,000 $ 90,000 159,000 $249,000 Using the weighted average method of process costing, reconcile the number of physical units Physical Units Physical Units Beginning Units 39,000 Units Completed Units Started 66,000 Ending Units Total Units 105,000 Total Units 0 Using the weighted-average method of process costing, calculate the number of equivalent un Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total 0 0 0 Using the weighted average method of process costing, calculate the cost per equivalent unit. Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit 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