11 8202 Work in process, April 1 (100% complete for materials, 40% for conversion) Direct materials Conversion cost Number of units started 46,000 units $ 74,000 $104,000 152,000 units April costs Direct materials Conversion cost Work in process, April 30 (100% complete for materials, 20% for conversion) $220,000 $330,000 77,000 units Required: Using the FIFO method, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. 2. Calculate the number of equivalent units. 3. Calculate the cost per equivalent unit. 4. Reconcile the total cost of work in process. Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Calculate the number of equivalent units Beginning Inventory Started and Completed Equivalent Units Physical Units Direct Materials Conversion