Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June Percent Complete for Conversion Physical Units 67,000 90,500 75 608 Beginning work in process Ending work in process Stone adds all materials at the beginning of its manufacturing process. During the month, it started 177,000 units. Using the FIFO method, reconcile the number of physical units. Physical Units Physical Units Beginning Inventory Units Started Total 67,000 Units Completed 177,000 244,000 153,500 Ending Inventory 90,500 244,000 Using the FIFO method, calculate the number of equivalent units. (Leave no cells blank - be certain to enter "O" wh- Equivalent Units Physical Units Direct Materials Conversion Beginning Inventory 67,000 Units Started and Completed Ending Inventory 90,500 90,500 Total 157,500 90,500 0