Required information SB (Algo) Calculating Equivalent Units, Cost per Equivalent Unit, Reconciling the Cost of Work in Process [LO 3-2, 3-3, 3-S1) [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 cost 43,000 units $ 71,000 $ 101,000 Number of units started 149,000 units April costs Direct materials Conversion cost Work in process, April 30 (100% complete for materials, 208 for conversion) $ 217,000 $ 327,000 1 75,500 units E3-8 (Algo) FIFO [LO 3-S1) Required: Using the FIFO method, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. 2. Calculate the number of equivalent units. 3. Calculate the cost per equivalent unit. 4. Reconcile the total cost of work in process. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Started Units Completed Ending Units