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. Determine the number of units started and completed each month. Ending Work in Process Work in Process Conversion Conversion Units CompleteUnits (percent) Started 46 71 Units Complete Started and (percent) Completed 27 41 51 75 Transferred OutUnits 1,800 February June September December 5,000 24,100 25,200 37 22,10021.100 2,900 2. Calculate the number of equivalent units for both materials and conversion for each month using the FIFO method. Equivalent Units Month February June September December Materials Conversion