Ridgecrest Company manufactures plastic storage crates and has the following information available for the month of Apri: Work in process, April 1 (10% complete for materials, 44% for conversion) 16,600 units Direct materials Conversion cost $ 22,000 $ 23,000 Number of units started 54,400 units April costs Direct materials Conversion cost $ 67,800 S 101,800 Work in process, April 30 (100% complete for materials, 27% for conversion) 14,000 units Required Using the weighted-average method of process costing, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Started Total Units Units Completed Ending Units 0 Total Units