a physical unit flow reconciliation with the following information.

$\backslash$table$[[$Blending Process,Units of$],[$Beginning work in process inventory,Product$],[$Units started this period,$158,000],[$Units completed and transferred out,$330,000],[$Ending work in process inventory,$360,000],[,128,000]]$

$\backslash$table$[[$Physical unit flow reconciliation$],[$Units to account for:,,Units accounted for:,$],[,,,],[,,,],[,,,]]$