Answer:
Part a
<u>Reconciliation of the number of Physical units worked </u>
INPUTS :
Beginning Inventory units            118,300
Add Started during the period   244,000
Total                                             362,300
OUTPUTS :
Completed and Transferred       334,900
Ending Work In Process               24,400
Total                                             362,300
Part b
Materials =  359,300 units
Conversion Costs =  350,760 units
Part c
Materials =  $1.23
Conversion Costs =  $1.93
Part d
<u>Reconcile the Total cost of work in process.</u>
Cost in Beginning Inventory                     $538,000   
Add Costs During the Period                     $581,700
Total                                                           $1,119,700
Cost of Units Still in Process                       $60,622
Units Completed and Transferred         $1,058,284
Total                                                          $1,118,506
Explanation:
Step 1 : Equivalent units 
These are physical units outputs (completed and transferred and units in process) expressed in terms of percentage of work completed in terms of materials and conversion costs
Materials = 334,900 + 24,400 x 100% = 359,300
Conversion Costs = 334,900 + 24,400 x 65% = 350,760
Step 2 : Cost per Equivalent unit
<em>Cost per Equivalent unit = Total Cost ÷ Total Equivalent Units</em>
therefore,
Materials = ($193,000 + $249,700) ÷ 359,300 = $1.23
Conversion Costs = ($345,000 + $332 000) ÷ 350,760 = $1.93
Total Unit Cost = $1.23 + $1.93 = $3.16
Step 3 : Cost of Units Still in Process and Units Completed and Transferred 
Cost of Units Still in Process = 24,400 x $1.23 + 15,860 x $1.93 = $60,622
Units Completed and Transferred = 334,900 x $3.16 = $1,058,284