Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: Physical Units 45,000 31,000 Percent Complete for Conversion 47% 60 Beginning work in process Ending work in process Stone adds all materials at the beginning of its manufacturing process. During the month, it started 109,000 units. Using the weighted-average method, reconcile the number of physical units. Physical Units Physical Units Beginning Inventory Units Started Total Units Completed Ending Inventory 0 0 Using the weighted average method, calculate the number of equivalent units. Equivalent Units Direct Materials Conversion Physical Units Units Completed Ending Inventory Total 0 0 0