Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 186,000 400,000 430,000 156,000 Percent of Conversion 808 100 100 35 Prepare a physical flow reconciliation with the information above. Units accounted for: Physical flow reconciliation Units to account for: Beginning work in process inventory - units Ending work in process - units Units completed and transferred out 186,000 156,000 342.000