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 for Units Conversion. 36,000 30,000 568 71 Stone adds all materials at the beginning of its manufacturing process. During the month, it started 97,000 units. Using the weighted-average method, reconcile the number of physical units. Physical Units Physical Units Beginning Inventory 36,000 Units Started Units Completed Ending Inventory 30,000 Total 36,000 30,000 Using the weighted-average method, calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total 30,000 30,000 30,000 30,000 0