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) 45,000 units Direct materials $ 73, 000 Conversion cost $ 103, 000 Number of units started 151,000 units April costs Direct materials $ 219, 090 Conversion cost $ 329,090 Work in process, April 30 (100% complete for materials, 20% for conversion) 76, 500 units E3-8 (Algo) FIFO [LO 3-4] Required: Using the FIFO method, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. 2. Calculate the number of equivalent units. 3. Calculate the cost per equivalent unit. 4. Reconcile the total cost of work in process