Final answer:
In the weighted-average method of process costing, units in ending inventory are not considered in the reconciliation of the number of physical units; they are included in the calculation for equivalent units.
Step-by-step explanation:
When using the weighted-average method of process costing, the formula to reconcile the number of physical units considers the units starting in the process plus the units already in process at the beginning of the period. These units are adjusted for the percentage of completion. The units completed and transferred out, and the units in ending inventory are also factored into the equation. The factor that is not considered in the reconciliation of the number of physical units is the units in ending inventory, as they are part of the calculations for equivalent units rather than pure physical count reconciliation.