$\backslash$table$[[(100\%$ complete for materials, $40\%$ for conversion$),44,000,$units$],[$Direct materials,$$72,000,],[$Conversion cost$,$$$102,000,],[$Number of units started,$150,000$ units,$],[$April costs,,$],[$Direct materials,$$218,000,],[$Conversion cost$,$$$328,000,],[$Work in process, April $30,,],[(100\%$ complete for materials, $20\%$ for conversion$),76,000$ units,$]]$

E$3-7($Algo$)$ Weighted$-$Average Method $[$LO $3-2]$

Required:

Using the weighted$-$average method, complete each of the following steps:

Reconcile the number of physical units worked on during the period.

Calculate the number of equivalent units.

Calculate the cost per equivalent unit.

Reconcile the total cost of work in process.

References

Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

Required $4$

Using the weighted$-$average method, reconcile the total cost of work in process.

Note: Use Cost per Equivalent Unit rounded to $5$ decimal places and your final answers to the nearest whole dollar amount.

$\backslash$table$[[,\backslash$table$[[$Direct$],[$Materials$]],$Conversion,Total Cost$],[$Units Completed,,,$],[$Ending Inventory,,,$],[$Total Cost Accounted for,$$,0,$$