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) 1,700 44 5,000 66 Ending Work in Process Conversion Complete Units (percent) 7.000 27 Units Started Month February Units Transferred Out 19,100 June 41 24,100 25,400 3,000 2,700 21 25,500 56 September December 3.700 31 22,700 21,400 79 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