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

Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Units 80,000 Costs Beginning work in process (30% complete) Direct materials Conversion cost $ 80,000 190,000 $270,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (50% complete) Curment period costs 152,000 68,000 Direct materials Conversion cost $180,000 314,000 $494,000 Total current period costs Required 1 & 2. Using FIFO method of process costing, complete each of the following steps a. Reconcile the number of physical units worked on during the periocd Physical Units Physical Units Beginning Units Units Started Total Units Units Completed Ending Units | Total Units 01 0