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 Ending Work in Process Work in Process Conversion Complete (percent) Conversion Complete (percent) Units Units Units Started Transferred Out Units Month February June September December 6,900 3,900 3,100 29 39 54 1,400 19,400 23,400 25,800 22,300 4,900 65 28 25,600 3,300 21,200 2. Calculate the number of equivalent units for both materials and conversion for each month using the weighted-average method Equivalent Units Month Materials Conversion February June September December