Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows:

Units 66,900 Costs Beginning work in process (29% complete) Direct materials Conversion cost $101,000 176,000 $277,000 Total cost of beginning work in proces:s Number of units starteg Number of units completed and transferred to finished goods Ending work in process (63% complete) Current period costs 131,500 164,400 Direct materials Conversion cost $248,700 325,000 $573,700 Total current period costs Required: 1 & 2. Using the weighted-average method of process costing, complete each of the following steps a. Reconcile the number of physical units worked on during the period Physical Units Physical Units Units Completed Beginning Units Units Started Total Units Ending Units 0 Total Units 0