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Mirada Company manufactures handheld calculators and has the following information available for the month of July: Work in process, July 1 (100% complete for materials, 25% for conversion) 126,000 units $240,000 Direct materials $394,000 Conversion cost Number of units started 220,000 units July costs $426,000 Direct materials $484,000 Conversion cost Work in process, July 31 (100% complete for materials, 10% for conversion) 144,000 units Required: Using the weighted-average method of process costing, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Completed Units Started Ending Units 0 Total Units Total Units