Mirada Company manufactures handheld calculators and has the following information available for the month of July: Work in process, May 1 (100% complete for July, 25% for conversion) 126,000 units Direct materials Conversion cost S 240,000 S 394,000 Number of units started 220,000 units July costs Direct materials Conversion cost S 426,000 S 484,000 Work in process, July 31 (100% complete for materials, 10% for conversion) 144,000 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 Started Total Units Units Completed Ending Units Total Units