Silver Company manufactures kites and has the following information available for the month of April:

Work in process, April 1
(100% complete for materials, 43% for conversion)		35,000	units
Direct materials	$	47,000
Conversion cost	$	52,000
Number of units started		87,000	units
April costs
Direct materials	$	107,000
Conversion cost	$	166,000
Work in process, April 30
(100% complete for materials, 26% for conversion)		34,000	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. 2. Calculate the number of equivalent units. 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) 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.)