PA3-3 Preparing a Process Costing Production Report (Weighted-Average Method) [LO 3-2,3-3,3-4] Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning ot the manufacturing process. Information f Units Costs 63,900 Beginning work in process (25% complete) Direct materials Conversion cost $100,000 174,000 $ 274,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (60% complete) Current period costs 129,500 166,400 Direct materials Conversion cost $ 261,700 327,000 $588,700 Total current period costs Required: 1 & 2. 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. Physical Units Physical Units Beginning Units Units Started Total Units Units Completed Ending Units Total Units