Work in process, April 1 31,200 units (100% complete for materials, 40% for conversion) Direct materials $ 48,000 Conversion cost Number of units started April costs Direct materials Conversion cost $ 66,000 94,800 units $135,600 $201,600 Work in process, April 30 48,000 units (100% complete for materials, 20% for conversion) Required: Using the weighted-average method of process costing, 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 rounded to five decimal places. 4. Reconcile the total cost of work in process