$\backslash$table$[[$Beginning work in process $(30\%$ complete$),$Units,Costs$],[$Direct materials,$127,800,],[$Conversion cost$,$$$182,000,],[$Total cost of beginning work in process,$334,000,],[$of units started,$$516,000,],[$of units completed and transferred to finished goods,$233,000,],[$Ending work in process $(65\%$ complete$),333,800,],[$Current period costs,?,$],[$Direct materials,,$],[$Conversion cost$,,],[$Total current period costs,,$638,4000],[,1,135,400,]]$

Required:

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.

d$.$ Reconcile the total cost of work in process.

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

Req $1A$

Req $1B$

Req $1C$

Req $1$D

Using FIFO method of process costing, calculate the number of equivalent units.

$\backslash$table$[[,$Physical Units,Equivalent Units$],[,$Direct Materials,Conversion$],[$Beginning Inventory$],[$Started and Completed$],[$Ending Inventory$],[$Total$,0,0,0]]$