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 68,000 55% 91,000 70 Stone adds all materials at the beginning of its manufacturing process. During the month, it started 178,000 units. Using the FIFO method, reconcile the number of physical units. Physical Units Physical Units Beginning Inventory Units Started Units Completed Ending Inventory Total 0 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 0 0