Ridgecrest Company manufactures plastic storage crates and has the following information available for the month of Apri Work in process, April 1 (100% complete for materials, 40% for conversion) 31,400 units Direct materials 48,200 Conversion cost 66,200 Number of units started 95,000 units April costs 135,800 Direct materials 201,800 Conversion cost Work in process, April 30 (100% complete for materials, 20% for conversion) 48,200 units Required: Using the FIFO 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 Completed Ending Units Units Started Total Units 0 Total Units