Stacy's Strawberry Pies collected the following production information relating to April's baking operations:

PhysicalDirect MaterialsConversion Costs

Units(% complete) (% complete)

Beginning work in process..................205,000...............-.........................-

Ending work in process......................155,000...............70%.....................90%

Units started during the month........1,025,000

Requirements

Complete the first two steps in the process costing procedure:

Summarize the flow of physical units. Compute output in terms of equivalent units.