Silver Company manufactures kites and has the following information available for the month of AF 55,000 units $ 83,000 $ 113,000 Work in process, April 1 (100# complete for materials, 40% for conversion) Direct materials Conversion cost Number of units started April costo Direct materials Conversion cost Work in process, April 30 (100% complete for materials, 20% for conversion) 161,000 units $ 229,000 $ 339,000 81,500 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. 2. Calculate the number of equivalent units. 3. Calculate the cost per equivalent unit. 4. Reconcile the total cost of work in process