Please complete the remaining blanks in the problem

Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (1008 complete for materials, 40$ for conversion) Direct materials Conversion cost 52,000 units $ 80,000 $ 110,000 Number of units started 158,000 units April costs Direct materials Conversion cost $ 226,000 $ 336,000 Work in process, April 30 (100% complete for materials, 204 for conversion) 80,000 units Required: Using the FIFO method, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. Beginning Units Units Started Total Units Physical Units 52,000 158,000 210,000 Units Completed Ending Units Total Units Physical Units 130,000 80,000 210,000 2. Calculate the number of equivalent units. 2. Calculate the number of equivalent units. Beginning Inventory Started and Completed Ending Inventory Total Units Physical Units 52,000 78,000 80.000 210,000 Equivalent Units Direct Materials Conversion 0 78,000 78,000 80.000 158,000 78,000 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Units 1.43038 $ 268371 4. 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.) Current Period Costs Prior Period Direct Materials Convention Total Cost 3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Cost per Equivalent Unit Direct Materials Conversion $ 1.43038 $ 2.68371 4. 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.) Beginning inventory Started and Completed Ending Inventory Total Cost Accounted for Current Period Costs Prior Period Costs Direct Materials Conversion Total Cost $ 190,000 $ 0 0 111,570 0 114,430 $ 190,000 $ 226,000 $ 0 $ 0