Stone Company produces carrying cases for CDs$.$ It has compiled the following information for the month of June:

Physical Units Percent Complete for Conversion

Beginning work in process $44,00054\%$

Ending work in process $40,00072\%$

Stone adds all materials at the beginning of its manufacturing process. During the month, it started $93,000$ units.

Required:

Using the weighted$-$average method, reconcile the number of physical units.

Using the weighted$-$average method, calculate the number of equivalent units.