Silver Company manufactures kites and has the following information available for the month of Apnt. $ $ 34,000 units 31 000 61 000 85000 units Work in process, April 1 (100% complete for materials, 50% for conversion) Direct materials Conversion cost Number of units started April costs Direct materials Conversion cost Work in process, April 30 (100% complete for materials, 24% for conversion) $ $ 119,000 161 000 33,000 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 Physical Units Beginning Units Units Started Total Units Physical Units 34,000 85 000 Units Completed Ending Units Total Units 119.000 2. Calculate the number of equivalent units Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total Us 3. Calculate the cost per equivalentunut (Round your answers to decimal places) Direct Materials Cost per Equivalent Unt 3. Calculate the cost per equivalent unit (Round your answers to 6 decimal places) Direct Materials Conversion Cost per Equivalent Unit 4. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 6 decimal places and your final awer to the nearest whole ovita murit Direct Materiale Total cost Uits Completed Ending intory Conversion Total Cost Accounted for