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! Required information The following information applies to the questions displayed below.) Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 40 for conversion) Direct materials Conversion cont 49,000 units $77,000 $ 107,000 Number of units started 155,000 units April costo Direct materials Conversion cost $ 223,000 $333,000 Work in process, April 30 (1001 complete for materials, 200 for conversion) 78,500 units Calculate the number of equivalent units. Physical Units Equivalent Units Direct Materials Conversion Units Completed Ending Inventory Total Units 78,500 78,500 78,500 15,700 15,700 78,500 Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for u 0 0