Units 37,000 Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Beginning work in process (25% complete) Direct materials Conversion cost Costs $ 39,000 Book Total cost of beginning work in process 98,000 $137,000 Number of units started 66,000 Port Number of units completed and transferred to finished goods eferences Ending work in process (51% complete) 78,000 Current period costs Direct materials Conversion cost Total current period costs $82,000 152,000 $234,000 Required: 1. Using the weighted-average method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. b. Calculate the number of equivalent units. c. Calculate the cost per equivalent unit. d. Reconcile the total cost of work in process.