Direct Materials (% complete) Conversion Costs (% complete) Physical Units 202,000 152,000 1,015,000 Beginning work.in.process........ Ending work in process. ......... Units.started during the month..... - 75% 80% Alice's Apple Pies collected the following production information relating to November's baking operations: B (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. Equivalent Unit Computation Equivalent Units Flow of Physical Units Direct Materials Conversion Costs Flow of Production Units to account for: Units accounted for: Total equivalent units