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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

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 41,000 51%
Ending work in process 44,000 62

Stone adds all materials at the beginning of its manufacturing process. During the month, it started 96,000 units. Using the weighted-average method, reconcile the number of physical units.

Using the weighted-average method, calculate the number of equivalent units.

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