Mirada company manufactures handheld calculators and has the following information available for the month of July: Work in process, July 1 (00% complete for materials, 28% for conversion) 68,000 units $130,000 Direct materials $194,000 Conversion cost 111,000 units Number of units started July costs $220.000 Direct materials $239,000 Conversion cost Work in process, July 31 (100% complete for materials, 18% for conversion) 67,000 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 Ending Units Units started Total unts 0 Total Units 0