1. Compute the equivalent units. 3 (Hint: Each direct material added at a different point in the production process requires its own equivalent-unit computation.) 4 5 6 7 8 9 10 11 12 13 Units accounted for: Units to account for: Flow of Production Total physical units to account for Grammer Chicken Mixing apartment Flow of Physical Units and Computation of Equivalent Units 14 15 16 17 Total equivalent units 18 19 2. Compute the cost per equivalent unit for each cost category. 20 21 22 Total physical units accounted for Flow of Physical Units Grammer Chicken Mixing Department Cost per Equivalent Unit Month Ended November 20 Chicken, Cream Equivalent Units Green Peppers, Mushrooms Conversion Costs.