E3-9 Calculating Equivalent Units, Cost per Equivalent Uni, Reconciling the Cost of Work in Process (Welghted-Average Method) LO 3-2. 3-31 Ridgecrest Company manufactures plastic storage crates and has the following information available for the month of April Work in process, April 1 (100% complete for materials, 47% for conversion) Direct materials Conversion cost 24,600 units S 17,000 42.000 Number of units started 49,400 units April costs Direct materials Conversion cost $ 72,800 $ 108,800 Work in process, April 30 (100% complete for materials, 30% for conversion) 16,000 units Required: Using the weighted-average method of process costing, complete each of the following steps: 1. 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 O Type here to search