Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: Percent Complete for Conversion 55% Physical Units 79,000 96,500 Beginning work in process Ending work in process 70 Stone adds all materials at the beginning of its manufacturing process. During the month, it started 189,000 units. Using the FIFO method, reconcile the number of physical units. Physical Units Physical Units Beginning Inventory Units Started Total Units Completed Ending Inventory Using the FIFO method, calculate the number of equivalent units. (Leave no cells blank - be certain to enter "0" wherever required.) Equivalent Units Physical Units Direct Materials Conversion Beginning Inventory Units Started and Completed Ending Inventory Total 0 0