(The following information applies to the questions displayed below.) Legacy Company manufactures umbrellas and has the following information available for the month of May: Work in process, May 1 (100% complete for materials, 90% for conversion) Direct materials Conversion cost 36,300 units $ 64,800 $ 87,800 Number of units started 90,800 units May costs Direct materials Conversion cost $ 103,300 $ 189,800 Work in process, May 31 (100% complete for materials, 20% for conversion) 33,800 units Required: Using the weighted average method of process costing, 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. 4. Reconcile the total cost of work in process