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 Beginning Work In Process Work In Process Conversion Conversion Unite Complete Complete Started and Units Started Units Transferred Out Month (percent) Unite Completed February Units 3,000 8.400 38,000 7 June September December 5 200 30 46.500 52,800 44.000 13.000 8,000 4,500 (percent) 30 45 60 70 50.000 42,800 5,800 2. Calculate the number of equivalent units for both materials and conversion for each month using the FIFO method. Equivalent Unite Materiale Conversion Month February June September December