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:

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 rounded to five decimal places.
d. Reconcile the total cost of work in process.
2. Summarize the preceding steps in a September production report for GlencoveCompany.

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Units Costs Beginning work in process (40% complete) Direct materials Conversion cost Total cost of beginning work in process $1,336,500 625,800 $1,962,300 Number of units started Number of units completed and transferred to finished goods Ending work in process (75% complete) Current period costs 36,400 34,800 21,850 Direct materials Conversion cost Total current period costs $2,402,400 1,266,500 $3,668,900