Ridgecrest Company manufactures plastic storage crates and has the following information available for the month of April Work in process, April 1 17,600 units (100% complete for materials, 46% for conversion) 32,000 Direct materials 32,000 Conversion cost Number of units started 55,400 units April costs 58,800 Direct materials 92,800 Conversion cost Work in process, April 30 (100% complete for materials, 27% for conversion) 19,000 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 Completed Units Started Ending Units Total Units Total Units