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 42,000 63% Ending work in process 40,000 72% Stone adds all materials at the beginning of its manufacturing process. During the month, it started 107,000 units. Required: Using the weighted-average method, reconcile the number of physical units. Using the weighted-average method, calculate the number of equivalent units