# Glencove Co. makes one model of radar gun used by law enforcement officers. All direct materials are

Glencove Co. makes one model of radar gun used by law enforcement officers. All direct materials are added at the beginning of the manufacturing process. Information for the month of September follows:UnitsCostsBeginning work in process (40% complete)?Direct materials$1,336,500Conversion cost625,800Total cost of beginning work in process$1,962,300Number of units started36,400Number of units completed and transferred to finished goods34,800Ending work in process (75% complete)21,850Current period costsDirect materials$2,402,400Conversion cost1,266,500Total current period costs$3,668,900Required:1 & 2. Using the weighted-average 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. (Round your answers up to the nearest whole unit.)C. c. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.)D. d. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and round your final answers to the nearest whole dollar amount.)