Required: 1. Reconcile the number of physical units to find the missing amounts. Determine the number of units started and completed each month. Beginning Work in Process Ending Work in Process Conversion Conversion Units Complete Units Units Complete Started and Units (percent) Started Transferred Out Units (percent) Completed Month February June September December 1,700 4,600 50 19,900 23 36 53 72 18,200 68 23,600 28 6823 6006700 3,000 2,500 25,500 22,400 25,100 20,500 3,900 2. Calculate the number of equivalent units for both materials and conversion for each month using the FIFO method Equivalent Units Materials Conversion Month February September