Silver Company manufactures kites and has the following information available for the month of April 58,000 units $ 86,000 $ 116,000 Work in process, April 1 (100% complete for materials, 40% for conversion) Direct materials Conversion cost Number of units started April costs Direct materials Conversion cost 164,000 units $ 232,000 $ 342,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 83,000 units 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. process. Complete this question by entering your answers in the tabs below. Requiddi Required 2 Required 3 Required 4 Reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Started Units Completed Ending Units Total Units Total Units 0 0 Required 2 > Complete this question by entering your answers in the tabs below. Required 4 Required 1 Required 2 Required 3 ho Calculate the number of equivalent units. Physical Units Equivalent Units Direct Materials Conversion Beginning Inventory Started and Completed Ending Inventory Total Units 222,000 164,000 132,400 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 TETIT Required 4 Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 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.) Current Period Costs Prior Period Direct Conversion Total Cost Costs Materials Beginning Inventory Started and Completed Ending Inventory 5 Total Cost Accounted for 0 $ 05 0 0 $