Betty's Blueberry Pies collected the following production information relating to November's baking operations: (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. Betty's Blueberry Pies Equivalent Unit Computation Flow of Equivalent Units Physical Direct Units Materials Conversion Costs Flow of Production Units to account for: Units accounted for: