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 66,900 Costs $ 95,000 $272,000 Beginning work in process (20% complete) Direct materials Conversion cost 177,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (62% complete) Current period costs 124,500 159,400 Direct materials Conversion cost $257,700 315,000 $572,700 Total current period costs Required: 1& 2. Using the weighted-average method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. Physical Units Beginning Units Units Started Total Units 66,900Units Completed 124,500Ending Units 191,400 Total Units Physical Units 159,400 32,000 191,400