Stone Company produces carrying cases for CD3. It has compiled the following information for the month of June: Percent Physical Complete for Units Conversion Beginning work in process 61,000 60% Ending work in process 87,500 75% Stone adds all materials at the beginning of its manufacturing process. During the month, it started 171,000 units. Required: 1. Using the FIFO method, reconcile the number of physical units. 2. Using the FIFO method, calculate the number of equivalent units. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Using the FIFO method, calculate the number of equivalent units. Units Started and Completed Ending Inventory