Legacy Company manufactures umbrellas and has the following information available for the month of May Work in process, May 1 (100% complete for materials, 81% for conversion) 79,000 units 127,000 Direct materials Conversion cost 176,000 183,000 units Number of units started May costs 212,000 Direct materials Conversion cost 372,000 Work in process, May 31 (100% complete for materials, 24% for conversion) 63,000 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 Beginning Units Units Completed Units Started Ending Units 0 Total Units 0 Total Units