What is the test for reversing a finding of not guilty of murder by reason of insufficient evidence?

The victim was found strangled in her hotel room. Her body was on the floor. Her purse and various items of personal property were on the floor near her body. The jury could reasonably conclude from this evidence the victim was killed in the course of an attempted robbery. Defendant argues on appeal that the evidence also supports a conclusion the purse and other property ended up on the floor as the result of a struggle. Alternatively, he argues the killing could have taken place before or after the attempted robbery. As to the first point, the police found no evidence of a violent struggle. As to the second point, there is nothing in the record to suggest the killing took place other than in order to advance the felonious purpose of attempting to take the victim's property. (People v. Green (1980) 27 Cal.3d 1, 61, 164 Cal.Rptr. 1, 609 P.2d 468.)

[178 Cal.App.3d 756] The defendant does not contend the evidence was insufficient for the jury to find he killed the victim. ² Rather, he contends the evidence is insufficient to establish he attempted to rob the victim or that the killing took place in the course of the robbery. It is well settled when the evidence reasonably justifies the findings of the trier of fact, reversal is not warranted merely because the circumstances may be reasonably reconciled otherwise. (People v. Beaman (1973) 8 Cal.3d 625, 635, 105 Cal.Rptr. 681, 504 P.2d 905.)