Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: Physical Units Percent Complete for Conversion Beginning work in process 46,000 49% Ending work in process 37,000 60 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 46,000 Units Completed Units Started Ending Inventory Total 46,000