Oasis Company adds all materials at the beginning of its manufacturing process. Production information for selected months of the year follows: Required: 1. Reconcile the number of physical units worked on during the period. Beginning Work In Process Conversion Complete Units (percent) 1,900 47 4,300 67 Units Started Units Transferred Out Ending Work In Process Conversion Complete Units (percent) 7.300 23 4,000 41 2.300 19,100 Month February June September December SE 23,600 20,000 22,500 25,100 21,000 3,800 34 2. Calculate the number of equivalent units for both materials and conversion for each month using the weighted average method Equivalent Units Materials Conversion Month February June September December