$\backslash$table$[[,$Units,Costs$],[$Beginning work in process $(30\%$ complete$),127,800,],[$Direct materials,$$182,000,],[$Conversion cost$,334,000,],[$Total cost of beginning work in process,$$516,000,],[$of units started,$233,000,],[$Number of units completed and transferred to finished goods,$333,800,],[$Ending work in process $(65\%$ complete$),?,],[$Current period costs,$$497,400,],[,$ Direct materials,$638,000,],[$Conversion cost$,1,135,400,],[$Total current period costs,,$]]$

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.