Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 40% for conversion) 32,000 units Direct materials $ 44,000 Conversion cost $ 64,000 Number of units started 84,000 units April costs Direct materials $ 104,000 Conversion cost $ 173,000 Work in process, April 30 (100% complete for materials, 28% for conversion) 33,000 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.

Begnning units Units completed

Units started ending units

total Total

2. Calculate the number of equivalent units.

3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.)

4. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places.)