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 38,000 $ 32,000 102,000 $134,000 Beginning work in process (23% 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 (54% complete) Current period costs Direct materials Conversion cost Total current period costs 70,000 ? 72,000 $ 97,000 164,000 $261,000 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. d. Reconcile the total cost of work in process. 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 0 Total Units Using the weighted average method of process costing, calculate the number of equivalent units. Equivalent Units Direct Materials Conversion Physical Units Units Completed Ending Inventory Total 0 0 0 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 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