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) Direct materials Conversion cost Number of units started $ 52,000 units 80,000 $110,000 158,000 units April costs Direct materials Conversion cost Work in process, April 30 (100% complete for materials, 20% for conversion) $ 226,000 $ 336,000 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. Physical Units Physical Units Beginning Units 52,000 Units Completed 130,000 Units Started 158,000 Ending Units i 80,000 Total Units 210,000 Total Units 210,000 2. Calculate the number of equivalent units. Units Completed Ending Inventory Total Units Equivalent Units Conversion Physical Units Direct Materials 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit $226,000.00000 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 $ 0 S 0