Stone Company produces carrying cases for CDs. I t has compiled the following information for the month of June: Percent C Beginning work in process Ending work in process Units for 63,000 88,500 65% 80 adds all materials at the beginning of its manufacturing process. During the month, It started 173,000 units Using the FIFO method, reconcile the number of physical units Physical Units Beginning Inventory Units Started Total Physical Units 63,000 Units Completed 147,500 88,500 236,000 173,000 Ending Inventory 236,000 Using the FIFO method, calculate the number of equivalent units (Leave no cells blank - be certain to enter "o" wherever required.) Equivalent Units Physical Units Direct Materials Conversion Beginning Inventory Units Started and Completed Ending Inventory Total 63,000 84.500 88 500 173,000 4500 70,800 155,300 88,500 151.500