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 57% Ending work in process 27,000 68% Stone adds all materials at the beginning of its manufacturing process. During the month, it started 95,000 units. Required: Using the weighted-average method, reconcile the number of physical units. Using the weighted-average method, calculate the number of equivalent units.