Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 48% for conversion) Direct materials Conversion cost $ 35,000 units 36,000 46,000 $ 81,000 units Number of units started April costs Direct materials Conversion cost $ $ 104,000 168,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 32,000 units Required: Using the weighted-average method, complete each of the following steps: 1. 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 0 0 2. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed MacBook Air 2. Calculate the number of equivalent units Units Completed Ending Inventory Total Units 0 0 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places) Direct Materials Conversion Cost per Equivalent Unit 4. Reconcile the total cost of work in process (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ 0$ Os 0 MacBook All