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 to find the missing amounts.

2. Calculate the number of equivalent units for both materials and conversion for each month using the weighted-average method.

\begin{tabular}{|l|r|r|r|r|r|r|} \hline & \multicolumn{2}{|c|}{ Beginning } & & \multicolumn{2}{c|}{ Ending } \\ \hline & & Conversion & & & \multicolumn{2}{|c|}{ Work in Process } \\ \hline & & Complete & Units & Units & & Conversion \\ \hline \multicolumn{1}{|c|}{} & & & & & Complete \\ \hline Month & Units & (percent) & Started & Transferred Out & Units & (percent) \\ \hline February & 1,200 & 48 & & 19,100 & 7,400 & 25 \\ \hline June & 4,400 & 65 & 23,900 & & 3,800 & 36 \\ \hline September & & 27 & 26,000 & 25,400 & 2,600 & 51 \\ \hline December & 3,500 & 35 & 22,900 & 20,900 & & 76 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|} \hline & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline \multicolumn{1}{|c|}{ Month } & Materials & Conversion \\ \hline February & & \\ \hline June & & \\ \hline September & & \\ \hline December & & \\ \hline \end{tabular}