Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Costs Units 80,000 $ 80,000 190,000 $ 270,000 152,000 Beginning work in process (301 complete) Direct materials Conversion cost Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (508 complete) Current period costs Direct materials Conversion cost Total current period costs 68,000 $180,000 314,000 $494,000 Required: 1 & 2. Using FIFO method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period, Answer is complete and correct. Physical Physical Units Beginning Units 80,000 164,000 152.000 Completed Ending Units Total Units 68,000 Started Total Units 232,000 232,000 b. Calculate the number of equivalent units. Answer is not complete. 7.69 points Physical Units 80,000 Equivalent Units Direct Conversion Materials 84,000 Beginning Inventory Started and Completed Ending Inventory Total 68,000 232,000 c. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Answer is not complete. Direct Conversion Materials Cost per Equivalent Unit d. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and round your final answers to the nearest whole dollar amount.) Answer is not complete. Current Period Costs Prior Period Costs Direct Materials Conversion Total Cost Beginning Inventory Started and Completed Ending Inventory Total Cost Accounted for $ 0 $ 0S 0S 0