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 44,000 500 42,000 79 Stone adds all materials at the beginning of its manufacturing process. During the month, it started 94,000 units. Required: 1. Using the weighted-average method, reconcile the number of physical units. 2. Using the weighted-average method, calculate the number of equivalent units