Silver Company manufactures kites and has the following information available for the month of April:

Silver Company manufactures kites and has the following information available for the month of April Work in process, April 1 (100% complete for materials, 40% for conversion) 52,000 units Direct materials Conversion cost $ 80,000 $ 110,000 Number of units started 158,000units April costs Direct materials Conversion cost $ 226,000 $ 336,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 80,000units Required: Using the FIFO method, 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 0