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! Required information [The following information applies to the questions displayed below.] Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100 complete for materials, 40% for conversion) 57,000 units $ 85,000 $ 115,000 Direct materials Conversion cost 163,000 units Number of units started April costs $ 231,000 $341,000 Direct materials Conversion cost Work in process, April 30 (100 complete for materials, 20 for conversion) 82,500 units Required: Using the FIFO method, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. 2. Calculate the number of equivalent units. 3. Calculate the cost per equivalent unit. 4. Reconcile the total cost of work in process. Required 1 Required 2 Required 4 Required 3 Calculate the number of equivalent units Equivalent Units Physical Units Direct Conversion Materials Beginning Inventory Started and Completed Ending Inventory 131,200 220,000 163,000 Total Units Required 1 Required 3 Required 1 Required 2 Required 3 Required 4 Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Required 2 Required 4 Required 4 Required 3 Required 1 Required 2 Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Current Period Costs Prior Period Direct Total Cost Conversion Costs Materials Beginning Inventory Started and Completed Ending Inventory Total Cost Accounted for 0$ 0$ $ 0 Required 3 Required 4 Complete this question by entering your answers in the tabs below. Required 2 Required 3 Required 4 Required 1 Reconcile the number of physical units worked on during the period Physical Physical Units Units Units Completed Beginning Units Ending Units Units Started Total Units 0 Total Units Required 1 Required 2