Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows: Units Costs 122,300 Beginning work in process (30% complete) 201,000 Direct materials 353,000 Conversion cost S 554,000 Total cost of beginning work in process Number of units started 252,000 Number of units completed and transferred to finished goods 335,700 Ending work in process (65% complete) Current period costs 516,400 Direct materials 657,000 Conversion cost 1,173,400 Total current period costs Required: 1 & 2. Using FlFO method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Units Completed Beginning Units Units Started Ending Units 0 Total Units 0 Total Units