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	48,000	45%
Ending work in process	40,000	77

Stone adds all materials at the beginning of its manufacturing process. During the month, it started 98,000 units. Using the weighted-average method, reconcile the number of physical units. Using the weighted-average method, calculate the number of equivalent units.