Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: Beginning work in process Ending work in process Physical Units 70,000 92,000 Percent Complete for Conversion 55% 70 Stone adds all materials at the beginning of its manufacturing process. During the month, it started 180,000 units. Required: 1 1. Using the weighted average method, reconcile the number of physical units. 2. Using the weighted average method, calculate the number of equivalent units. Physical Units Physical Units Beginning Inventory Units Completed Ending Inventory Units Started Total 0 0 Physical Units Equivalent Units Direct Conversion Materials Units Completed Ending Inventory Total 0 0 0