Stem Games manufactures playing cards. It has three departments: Printing, Cutting & Collating, and Wrapping. Transferred-in costs are considered materials costs. The following information is available for the Wrapping department for the month of October: Physical Units 280,000 Beginning work in process (100% complete for materials, 80% complete for conversion) Decks transferred in Decks completed and transferred to Finished Goods Inventory Ending Work in Process (100% complete for materials, 45% complete for conversion 3,160,000 3,200,000 ? Costs: Beginning work in process: Direct materials Conversion cost Costs transferred in October costs: Direct materials Conversion costs $ 188,900 $ 19,840 $1,777,500 $ $ 63,200 277,880 Required: Using the weighted-average method of process costing, 1. Reconcile the number of physical decks worked on during the month. 2. Calculate the number of equivalent decks for the Wrapping department. 3. Calculate the cost per equivalent deck. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Reconcile the number of physical decks worked on during the month. Beginning Units Physical Units 280,000 3,160,000 3,440,000 Units Completed Ending Units Physical Units 3,200,000 240,000 3,440,000 Units Started Total Units Total Units Calculate the number of equivalent decks for the Wrapping department. Equivalent Units Direct Conversion Materials Units Completed Ending Inventory Total Units Physical Units 280,000 240,000 520,000 0 0 Required 1 Required 2 Required 3 Calculate the cost per equivalent deck. (Round cost per Equivalent Unit to 2 decimal places.) Beginning Inventory Costs Current Period Cost Direct Conversion Materials $ 188,900 $ 19,840 1,840,700 277,880 $ 2,029,600 $ 297,720 3,440,000 3,308,000 $ 0.59 $ 0.99 Total Cost Equivalent Units Cost per Equivalent Unit