Just the second question, the numbers I have in the chart aren't right. pls show work

Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: Percent Complete for Conversion 60% 75 Physical Units 64,000 89,000 Beginning work in process Ending work in process Stone adds all materials at the beginning of its manufacturing process. During the month, it started 174,000 units. Required: 1. Using the FIFO method, reconcile the number of physical units. 2. Using the FIFO method, calculate the number of equivalent units. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using the FIFO method, calculate the number of equivalent units. Physical Units Equivalent Units Direct Conversion Materials 0 38,400 64,000 Beginning Inventory Units Started and Completed Ending Inventory 238,000 149,000 149,000 89,000 89,000 66,750