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% complete)	122,800
Direct materials		$	202,000
Conversion cost			354,000
Total cost of beginning work in process		$	556,000
Number of units started	253,000
Number of units completed and transferred to finished goods	335,800
Ending work in process (65% complete)	?
Current period costs
Direct materials		$	517,400
Conversion cost			658,000
Total current period costs		$	1,175,400

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.

b.	Calculate the number of equivalent units.

c.	Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.)

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.)