Legacy Company manufactures umbrellas and has the following information available for the month of May: Work in process, May 1 (100% complete for materials, 82% for conversion) 81,000 units Direct materials Conversion cost $ 122,000 $ 168,000 Number of units started 186,000 units May costs Direct materials Conversion cost $ 205,000 S 370,000 Work in process, May 31 (100% complete for materials, 30% for conversion) 66,000 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 Total Units Ending Units o Total Units