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: Beginning work in process Physical Units (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 Beginning work in process: Direct materials Conversion cost Costs transferred in October costs: Direct materials Conversion costs Costs: $ 188,900 $ 19,840 $ 1,777,500 $ 63,200 $ 277,880 280,000 3,160,000 3,200,000 ? 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.