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Glencove Co. makes one model of radar gun used by law enforcement officers. All direct materials are added at the beginning of the manufacturing process. Information for the month of September follows: Units Costs Coo $1,345,500 634,800 $1,980,300 Beginning work in proce33 (40% complete) Direct materials Conversion cost Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (75% complete) Current period costs Direct materials Conversion cost Total current period costs 37,300 2200 22,750 $ 2,411,400 1,275,500 $3,686,900 Required: 1. Using FIFO 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. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Reg 1C Reg 1D Using FIFO method of process costing, reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Started Units Completed Ending Units Total Units Total Units Reg 1A Req 1B > Complete this question by entering your answers in the tabs below. Reg 1A Req 1B Reg 1C Reg 1D Using FIFO method of process costing, calculate the number of equivalent units. (Round your final answer to the nearest whole unit.) Equivalent Units Direct Materials Conversion Physical Units Beginning Inventory Started and Completed Ending Inventory Total Complete this question by entering your answers in the tabs below. Reg 1A Req 1B Req 1C Reg 1D Using FIFO method of process costing, calculate the cost per equivalent unit. (Use Equivalent Units rounded to the nearest whole unit and round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Complete this question by entering your answers in the tabs below. Req 1A Req 1B Reg 1C Reg 1D Using FIFO method of process costing, 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.) Prior Period Costs Current Period Costs Direct Materials Conversion Total Cost Beginning Inventory Started and Completed Ending Inventory Total Cost Accounted for