Data Table Direct Materials (% complete) Conversion Costs (% complete) Beginning work in process ...... Ending work in process Units started during the month ... Physical Units 206,000 156,000 990,000 65% 85% Print Done Patty's Pumpkin Pies collected the following production information relating to November's baking operations: E: (Click the icon to view the information.) 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. Patty's Pumpkin Pies Equivalent Unit Computation Flow of Physical Flow of Production Units Equivalent Units Direct Conversion Materials Costs Units to account for: Units accounted for: Total equivalent units