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:

Units Costs
Beginning work in process (40% complete) ?
Direct materials $ 1,336,500
Conversion cost 625,800
Total cost of beginning work in process $ 1,962,300
Number of units started 36,400
Number of units completed and transferred to finished goods 34,800
Ending work in process (75% complete) 21,850
Current period costs
Direct materials $ 2,402,400
Conversion cost 1,266,500
Total current period costs $ 3,668,900

Required:
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. Calculate the cost per equivalent unit. (Round cost per Equivalent Unit to 5 decimal places.)

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.)