Arboles Company manufactures pencils and has the following information available for the month of July Work in process, July 1 (100% complete for materials, 87% for conversion) 81,000 units 134,000 Direct materials 177,000 Conversion cost 184,000 units Number of units started July costs 215,000 Direct materials Conversion cost 370,000 Work in process, July 31 (100% complete for materials, 24% for conversion) 61,000 units 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. Physical Units Physical Units Units Completed Beginning Units Units Started Ending Units 0 Total Units 0 Total Units