BE4.4 ( LO4 ) Bowyer Manufacturing Company has the following production data for selected months. Calculate the physical units for each month. Calculate equivalent units of production. BE4.5 ( LO3 ) Using the data in BE4.4, calculate equivalent units of production for direct materials and conversion costs, assuming direct materials are entered at the beginning of the process and that conversion costs are incurred uniformly throughout the process. h 04 Comprehensive Do It! Karlene Industries produces plastic ice cube trays in two processes: heating and stamping. All haterials are added at the beginning in the heating department. Karlene uses the weighted-average method to calculate equivalent units