9) Corsi Company had the following department data: Physical Units Work in process, beginning -0- Completed and transferred out 90,000 Work in process, ending 7,000 Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period? a. 90.000 b. 9,000. C. 97,000 d. 83.000 10) Which of the following is not a necessary step in preparing a production cost report? a. Compute the equivalent units of production. b. Compute the physical unit flow. C. Prepare the job order cost sheet. d. Prepare a cost reconciliation schedule