Saddleback Company makes camping lanterns using a single production process. Al direct materials are added at the beginning of the manufacturing process. Information for the month of March follows Units Costs 64,900 Beginning work in process (27% complete) Direct materials Conversion cost $87,000 169,000 Total cost of beginning work in process $256,000 Number of units started Number of units completed and transferred to 125,500 166,400 finished goods Ending work in process (61% complete) Current period costs Direct materials Conversion cost $257,700 317,000 Total current period costs $574,700 Required: 1 & Using the weighted-average method of process costing, complete each of the 2. following steps a. Reconcile the number of physical units worked on during the period Physica Units Physica Units Units Completed Ending Units Total Units Beginning Units Units Started Total Units b. Calculate the number of equivalent units Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventor Total