Sandia Corporation manufactures metal toolboxes It aods all materials at the beginning of the manufactuning process. The company has provided the following information Begrring workin process (23% complete) 39,000 Direct materals Conversion cost $ 43.000 89 000 $ 132 000 Total cost of beginning work in process Number of units started Number of units comploted and transferred to finished goods Erdingwork process (51% complete) Current period costs 71.000 82 000 Direct materials $ 86.000 161.000 Total currert period costs 247.000 Required: 1 & 2 Using the weighted-average method of process costing, complete each of the following steps a. Reconcile the number of physic al unids worked on during the peniod Beginning Units Urits Staned Total Units Units Completed Ending Units Total Unts b. Calcuiate the number of equivatent unts Equivalent Units Physical Units Direct Materials Convers Ending Inventory Total c. Calcutate the cost per equivalent unit (Round cost per Equivalent Unit to s decimal pl Cost per Eqavalent Unt d. Reconcile the total cost of work in process.(Use Cost per Equivalent Unit rounded to 5 decimal places and Units Completed Ending Inventory Total Cost Accounted for