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	47,000	57%
Ending work in process	35,000	61

Stone adds all materials at the beginning of its manufacturing process. During the month, it started 101,000 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.

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

Using the weighted-average method, reconcile the number of physical units.

	Physical Units			Physical Units
Beginning Inventory	47,000		Units Completed	21,350
Units Started	26,790		Ending Inventory	35,000
Total	73,790			56,350

		Equivalent Units
	Physical Units	Direct Materials	Conversion
Units Completed
Ending Inventory
Total	0	0	0