Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: Physical Percent Complete Units Beginning work in process 71,000 Ending work in process 92,500 for Conversion 60% 75 Stone adds all materials at the beginning of its manufacturing process. During the month. It started 181,000 units. Using the FIFO method, reconcile the number of physical units. Physical Units Beginning inventory Units Started Physical Units Units Completed Ending Inventory Total Using the FIFO method, calculate the number of equivalent units. (Leave no cells blank - be certain to enter "0" wherever required.)