Silver Company manufactures kites and has the following information available for the month of April: 52,000 units $ 80,000 $ 110,000 Work in process, April 1 (188% complete for materials, 40% for conversion) Direct materials Conversion cost Number of units started April costs Direct materials Conversion cost 158,000 units $ 226,000 $ 336,000 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. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total Units 0 0 2. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total Units 0 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) 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 answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ OS os 0