Silver Company manufactures kites and has the following information available for the month of April 59 ints Work in process, April 1 (100% complete for materials, 40% for conversion) Direct materials Conversion cost 52,eee units $ 80,000 $ 110,000 Number of units started 158,000 units eBook April costs Direct materials Conversion cost $ 226,000 $ 336,000 References Work in process, April 30 (100% complete for materials, 20% for conversion) 80,000 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 Beginning Units Units Started Total Units Physical Units 52,000 158.000 210.000 Units Completed Ending Units Total Units Physical Units 130,000 80.000 210.000 2. Calculate the number of equivalent units. 769 points Units Completed Ending Inventory Total Units Equivalent Units Physical Units Direct Materials Conversion 130,000 130.000 130,000 80.000 80,000 16.000 210,000 210,000 146,000 eBook References 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) sheed 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 the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for 5 0 $ $ 0