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 Units 43,000 46,000 Percent Complete for Conversion 488 65 Stone adds all materials at the beginning of its manufacturing process. During the month, it started 95,000 units. Using the weighted-average method, reconcile the number of physical units. Physical Units Physical Units Beginning Inventory Units Started Total Units Completed Ending Inventory Using the weighted average method, calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total