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 Ending Work in Process Conversion Units Units Month Units Complete (percent) 50 Started Transferred Out Units Complete (percent) 30 February 3,000 38,000 13,000 June 8.400 75 46,600 8,000 45 September 20 52,800 50,000 4,600 60 December 5,800 30 44,000 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