Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows: Units Costs Beginning work in process (30 % complemterials 118.300 193,000 345 000 Conversion cost S 538.000 Total cost of beginning work in process Number of units started 244.000 Number of units completed and 334.900 ed t inished % Complete) E ? Current period costs Direct materials S 508,400 649,000 Conversion cost Total current period costs $1,157,400 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. Physical Units Physical Units Units Beginning eted Ending Units Total Units Units Started Total Units. b. Calculate the number of equivalent units Equivalent Units Direct Physical Units Conversion Materials Beginning Started and Completed Ending Inventory Total c. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.) Conversion Materials Cost per Equivalent Unit 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 Total Cost Beginning Inventory Started and Completed entory Total Cost Accounted for