Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: Percent Complete Beginning work in process Ending work in process Physical Units 49,000 42,000 for Conversion 51% 74% Stone adds all materials at the beginning of its manufacturing process. During the month, it started 109,000 units. Required: 1. Using the weighted-average method, reconcile the number of physical units. 2. Using the weighted-average method, calculate the number of equivalent units.