Betty's Blueberry Pies collected the following production information relating to November's baking operations:

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Requirements

Complete the first two steps in the process costing procedure:

Summarize the flow of physical units.

Compute output in terms of equivalent units.

$\backslash$table$[[,$row or$,$cquivarent units$],[,$Physical,Direct,Conversion$],[$Flow of Production,Units,Materials,Costs$]]$

Units to account for:

Beginning work in process, November $1$

Completed and transferred out

Units accounted for:

Total equivalent units

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Information

$\backslash$table$[[,,\backslash$table$[[$Physical$],[$Units$]],\backslash$table$[[$Direct Materials$],[(\%$ complete$)]],\backslash$table$[[$Conversion Costs$],[(\%$ complete$)]]],[$Beginning work in process,dotsdotsdotsdots,$200,000,,],[$Ending work in process,dotsdotsdotsdotsdots,$150,000,75\%,80],[$Units started during the month,dotsdotsdots,$1,005,000,,]]$

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