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) 3,000 50 8,400 75 Units Started Units Transferred Out 38,000 Ending Work in Process Conversion Complete Units (percent) 13,000 30 8,000 45 4,600 60 Month February June September December 20 46,600 52,800 44,000 50,000 5,800 30 42,800 70 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