Beginning work in process (40% complete) Direct materials Conversion cost Units ? Costs $ 1,331,500 620,800 Total cost of beginning work in process $ 1,952,300 Number of units started 35,900 Number of units completed and transferred to finished goods Ending work in process (75% complete) 34,300 21,350 Current period costs Direct materials Conversion cost Total current period costs $ 2,397,400 1,261,500 $ 3,658,900 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 Req 1C Req 1D Using FIFO method of process costing, reconcile the total cost of work in process. Note: Use Equivalent Units rounded to the nearest whole unit and Cost per Equivalent Unit rounded to 5 decimal places. final ancwors to the nearest whole dollar amount.