Step 1&2. Account for the Physical units and Determine the Equivalent units completed for the month

Step 3 Determine the material and conversion costs per unit

Step 4 Prepare a cost reconciliation

Please solve 4 steps. Thank you

Physical Units Data Beginning Work in Process Units Started to WIP 70,000 units 350,000 units 40,000 units Ending Work in Process (100% complete materials, 75% complete for conversion costs Manufacturing Cost Data Beginning work in Process Materials Conversion Costs $ $ 86,000 36,000 Costs added Materials Conversion Costs $ $ 447,400 210,000