Mirada Company manufactures handheld calculators and has the following information available for the month of July: Work in process, July 1 (100% complete for materials, 25% for conversion) 136,000 units 250,000 Direct materials Conversion cost 404,000 Number of units started 230,000 units July costs 436,000 Direct materials Conversion cost 494,000 Work in process, July 31 (100% complete for materials, 10% for conversion) 154,000 units Required: Using the FIFO 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