Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information Units 32,000 Costs $ 44,000 $147,000 Beginning work in process (21% complete) Direct materials Conversion cost 103,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (53% complete) Current period costs 74,000 84,000 Direct materials Conversion cost $97,000 165,000 $262,000 Total current period costs Required 1 & 2. 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 Physical Units Physical Units Beginning Units Units Started Total Units Units Completed Ending Units Total Units b. Calculate the number of equivalent units Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total