Stone Company produces carrying cases for CDs. It has compiled the following Information for the month of June: Beginning work in process Ending work in process Physical Percent Complete Units for Conversion 78,000 65% 96,00 Be Stone adds all materials at the beginning of its manufacturing process. During the month. It started 188,000 units. Using the FIFO method, reconcile the number of physical units. Physical Units 170,000 Beginning Inventory Units Started Total Physical Units 78,000 188,000 200.000 Units Completed Ending Inventory 90.000 200.000 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 78.000 Beginning Inventory Units Started and Completed Ending Inventory Tota 90.9 90.000 174000 90.000 0