Units Costs Beginning work in process (22% complete) 63,900 Direct materials $ 99,000 Conversion cost 175,000 Total cost of beginning work in process $ 274,000 Number of units started 121,500 Number of units completed and transferred to finished goods 161,400 Ending work in process (67% complete) ? Current period costs Direct materials $ 246,700 Conversion cost 332,000 Total current period costs $ 578,700

Required: 1 & 2. 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. (Round cost per Equivalent Unit to 5 decimal places.)

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.)