Please complete the remaining blanks in the problem with work

Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information: Units 80,000 Costa $ 80,000 190,000 $ 270,000 152,000 Beginning work in process (30# complete) Direct materials Conversion cost Total cost of beginning work in process Number of units started Number of units completed and transferred to tinished goods Ending work in process (50$ complete) Current period costs Direct materials Conversion cost Total current period costs ? 68,000 $180,000 314,000 $494,000 Required: 1& 2. Using FIFO method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. Beginning Units Units Started Total Units Physical Units 80.000 152,000 232,000 Units Completed Ending Units Total Units Physical Units 164,000 68,000 232,000 b. Calculate the number of equivalent units. Beginning Inventory Started and Completed Ending Inventory Total Equivalent Units Physical Units Direct Materials Conversion 80,000 0 84,000 84.000 84,000 68,000 68,000 232,000 152,000 84,000 c. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit S 1.18421 S 180460 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.) wat Dan c. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit $ 1.18421 s 1.80460 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.) Current Period Costs Prior Period Costs Direct Materials Conversion 270.000 $ Total Cost $ Beginning Inventory Started and Completed 0 0 Ending Inventory Total Cost Accounted for S 270,000 $ 0 $ os 0