(The following information applies to the questions displayed below.) Mirada Company manufactures handheld calculators and has the following information available for the month of July: Work in process, July 1 (100% complete for materials, 25% for conversion) Direct materials Conversion cost Number of units started July costs Direct materials Conversion cost Work in process, July 31 (100% complete for materials, 10% for conversion) 132,000 units $ 246,000 $ 400,000 226,000 units $ 432,000 $ 490,000 150,000 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 cost per equivalent unit. 4. Reconcile the total cost of work in process. Required 1 Required 2 Required 3 Required 4 Reconcile the number of physical units worked on during the period. Physical Units 132,000 Physical Units Beginning Units Units Completed Units Started Ending Units 226,000 358,000 Total Units Total Units Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Calculate the number of equivalent units. Physical Units 132,000 Equivalent Units Direct Conversion Materials Units Completed Ending Inventory Total Units 132,000 0 0 Required 1 Required 2 Reqqired 3 Required 4 Calculate cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Required 1 Required 2 Required 3 Required 4 Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal pla to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for 0 $ 0 $ 0