Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Informa for the month of March follows: Units Costs Beginning work in process (21% complete) 65,900 95,000 Direct materials Conversion cost 165,000 260,000 Total cost of beginning work in process 131,500 Number of units started Number of units completed and transferred to finished goods 165,400 Ending work in process (66% complete Current period costs $252,700 Direct materials 333,000 Conversion cost $585,700 Total current period costs Required: 1 & 2. Using the weighted-average 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 Beginning Units Units Completed Ending Units Units Started Total Units 0 Total Units