Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: Percent Physical complete for Units Conversion 61,000 68% 87,500 75 Beginning work in process Ending work in process Stone adds all materials at the beginning of its manufacturing process. During the month, it started 171,000 units. Using the FIFO method, reconcile the number of physical units. Beginning Inventory Units Started Answer is complete and correct. Physical Physical Units Units Units 61.000 Completed 144,500 171.000 Ending Inventory 87.500 232,000 232,000 Total Using the FIFO method, calculate the number of equivalent units. (Leave no cells blank - be certain to enter "0" wherever required.) Beginning inventory Units Started and Completed Ending intory Answer is complete but not entirely correct. Equivalent Units Physical Direct Units Materials Conversion 61,000 0 OX 83,500 83,500 83,500 87,500 87.500 65.625 232 000 171.000 149,125 IS