Ridgecrest Company manufactures plastic storage crates and has the following information available for the month of April:

Work in process, April 1 (100% complete for materials, 43% for conversion) 22,600 units

Direct materials $ 32,000

Conversion cost $ 27,000

Number of units started 56,400 units

April costs

Direct materials $ 71,800

Conversion cost $ 91,800

Work in process, April 30 (100% complete for materials, 30% for conversion) 15,000 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.

Beginning Units

Units Completed

Units Started

Ending Units

Total Units

Total Units