addleback Company makes camping lanternms using a single production process. All direct materials are March follows: g lanterns using a single production process. All direct materials are added at the beginning of the r Units 23,300 Beginning work in process (30% complete) Direct materials 191,000 343,000 534,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods 242,000 334,700 Current period costs Direct materials Conversion cost $ 506,400 647,000 $1,153,400 Total current period costs Required 1& 2. Using FIFO method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Units Completed Ending Units Total Units Units Started