[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 Number of units started 52,000 units $ 80,000 $ 110,000 158,000 units April costs Direct materials Conversion cost $ 226,000 $ 336,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 80,000 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. Physical Units 52,000 Beginning Units Units Completed Ending Units Physical Units 130,000 80,000 210,000 Units Started 158,000 210,000 Total Units Total Units Physical Units Equivalent Units Direct Conversion Materials Units Completed Ending Inventory Total Units 0 0 0 Direct Materials Conversion Cost per Equivalent Unit Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0