Help Save & Exit Submit Required Information [The following information applies to the questions displayed below) Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 180,000 385,000 415,000 150,000 Percent of Conversion BOU 100 100 40 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 Units completed and transferred out Ending work in process units