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Sandia Corporation manufactures metal toolboxes It adds all materials at the beginning of the manufacturing process. The company has provided the following information Units costs Beginning work in process (30% complete) 80,000 Direct materials $ 80,000 Conversion cost 190.000 Total cost of beginning work in process $270,000 Number of units started 152,000 Number of units completed and transferred to finished goods Ending work in process (50% complete) 68,000 Current period costs Direct materials $180,000 Conversion cost 314,000 Total current period costs $494,000 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 Beginning Units Units Started Tallinta Physical Units 80,000 152,000 2:22 Units Completed Ending Units lite n Drau 12 13 14 Next > Requireu. 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 80,000 152,000 232,000 Beginning Units Units Started Total Units :41 Units Completed Ending Units Total Units 0 25 b. Calculate the number of equivalent units. Units Completed Ending Inventory Total Equivalent Units Physical Units Direct Materials Conversion 164,000 164,000 164,000 68,000 68,000 1 232,000 232,000 164,001 CH c. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Units 1.12069 14:30 OL Inces d. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and round your final answers to the nearest whole dollar amount.) Units Completed Ending Inventory Total Cost Accounted for Direct Materials Conversion Total Cost 183,793 76 207 $ 260,000 $ 0$ 0