value: 16.70 points Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 42% for conversion) Direct materials Conversion cost 27,000 units 32,000 48,000 A Number of units started 80,000 units April costs Direct materials Conversion cost $ 120,000 170,000 Work in process, April 30 (100% complete for materials, 23% for conversion) 36,000 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 71,000 Beginning Units Units Started Physical Units 27,000 Units Completed 80,000 107.000 Total Units Ending Unit 36,000 Total Units 107,000 Units Completed Ending Inventory Total Units Equivalent Units Physical Units Direct Materials Conversion 71,000 71,000 71,000 36,000 36,000 7,920 107,000 107,000 78,920 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Conversion Cost per Equivalent Unit Direct Materials $152,000.00000 4. Reconcile the total 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 Units Completed Ending Inventory Total Cost Accounted for $ 0 0 $ 0