Stone Company produces carrying cases for CDs. It has compiled the following information Beginning work in process Ending work in process 79,000 96,500 55% 70 Stone adds all materials at the beginning of its manufacturing process. During the month,t Using the FIFO method, reconcile the number of physical units. Answer is complete and correct. Physical Units 9000Units 189,000 Inventory 268,000 Units 71,500 96,500 Beginning Completed Ending Inventory Units Started Total 268.000 Using the FIFO method, calculate the number of equivalent units. (Leave no cells blank- be Answer is complete but not entirely correct. Equivalent Units Physical Units Direct Materials Conversion Beginning Inventory Units Started and Completed Ending Inventory Total 79.00079,000 79000 71500 171,500 3 171,500 96.5000 996.500 o 96.5000 347.000 1,247,000 347,000