Required information [The following information applies to the questions displayed below.] Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 162,000 340,000 370,000 132,000 Percent of Conversion 80% 189 100 35 Prepare a physical flow reconciliation with the information above. Physical flow reconciliation Units to account for Units accounted for Required information [The following information applies to the questions displayed below.] Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 162,000 340,000 370,000 132,000 Percent of Conversion 80% 100 100 35 Compute the total equivalent units of production for conversion using the weighted average method. Equivalent units of production (EUP) with respect to conversion - weighted average method Units % Conversion EUP Total