E3-5 (Static) Calculating Physical Units and Equivalent Units (Weighted-Average Method) [LO 3-2, 3-3) Required: 1. Reconcile the number of physical units to find the missing amounts. 2. Calculate the number of equivalent units for both materials and conversion for each month using the weighted average method. Complete this question by entering your answers in the tabs below. Required: Required 2 Reconcile the number of physical units to find the missing amounts. Beginning Units Work in Process Conversion Complete Units (percent) 3,000 50 8.400 75 Started Units Transferred Out 38,000 Month February June September December Ending Work in Process Conversion Complete Units (porcent) 13,000 30 8,000 45 4,600 60 70 20 46,600 52.800 44,000 50,000 5,800 42.800