[The following information applies to the questions displayed below.) Silver Company manufactures kites and has the following information available for the month of April Work in process, April 1 (100% complete for materials, 40% for conversion) Direct materials Conversion cost 54,000 units $ 82,000 $ 112,080 Number of units started 160,000 units April costs Direct materials Conversion cost $ 228,000 $ 338,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 81,000 units Required: Using the weighted-average method, 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 Required 1 Required 2 Required 3 Required 4 Reconcile the number of physical units worked on during the period. Beginning Units Units Started Total Units Physical Units 54,000 160,000 214.000 Units Completed Ending Units Total Units Physical Units 32,400 81,000 113.400 Required 1 Required 2 Required 3 Required 4 Calculate the number of equivalent units. Physical Units Equivalent Units Direct Conversion Materials Units Completed Ending Inventory Total Units Required 1 Required 2 Required 3 Required 4 Calculate the cost per equivalent unit. (Round your answers to decimal places.) Direct Materials Conversion Cost per Equivalent Unit Required 1 Required 2 Required 3 Required las Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $