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Oasis Company adds all materials at the beginning of its manufacturing process. Production information for selected months of the year follows: Required: 1. Reconcile the number of physical units worked on during the period. Beginning Work in Process Conversion Complete Units (percent) 1,900 45 4,900 65 Units Ending Work in Process Conversion Complete Units (percent) 6,500 20 3,100 37 Units Transferred Out 19,900 Started Month February June September December 24,000 29 2,800 52 25,800 22,500 25,600 20,600 3,700 33 74 2. Calculate the number of equivalent units for both materials and conversion for each month using the weighted average method Equivalent Units Materials Conversion Month February June September December