Silver Company manufactures kites and has the following information available for the month of April: AGA 30,000 units 42,000 46,000 89,000 units Work in process, April 1 (100% complete for materials, 42% 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, 28% for conversion) $ $ 116,000 173,000 38,000 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 30,000 Units Completed 89,000 Ending Units 119,000 Total Units 38,000 38,000 2. Calculate the number of equivalent units Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Invertory Total Unite 38,000 38,000 38.000 38.000 10.640 10540 3. Che cout per equvontust. (Round your answers to decimal places) Dire Material Corwension Cont par valinn 4. Reconce the local 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 Unit Completed Ending wory Total Cost Accord for 5 05 a