Oasis Company adds all materials at the beginning of its manufacturing process. Production information for selected months of the year follows 1. Reconcile the number of physical units worked on during the period Ending Work in Process Work in Process Conversion Complete Units Units (percent) Started Transferred Out Units( 7400 3.400 2.300 1400 19,500 27 4.800 68 23 26,300 25,200 53 3,000 22.300 20,600 70 2. Calculate the number of equivalent units for both materials and conversion for each month using the weighted-average method