2 Compute 8utput in terms of equivalent units Equivalent Unit Computation Flow of Physical Units Equivalent Units Direct Conversion Flow of Production Materials Costs Units to account for: Units accounted for Total equivalent units Choose from any list or enter any number in the input fields and then continue to the next question. Type here to search i Data Table Physical Direct Materials Conversion Costs Units 201,000 151,000 1% complete) (% complete) Beginning work in process. .. Ending work in process Units started during the month 1,010,000 75% 80% Print Done stion Requirements Complete the first two steps in the process costing procedure: 1. Summarize the flow of physical units. 2. Compute output in terms of equivalent units Equivalent Unit Computation