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, 21% for conversion) 67,000 units 125,000 Direct materials Conversion cost S 195,000 Number of units started 109,000 units July costs Direct materials Conversion cost S 210,000 $ 232,000 Work in process, July 31 (100% complete for materials, 20% for conversion) 72,000 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