K Paul's 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. Paul's Pies, Equivalent Unit Computation Flow of Equivalent Units Physical Direct Conversion Units Materials Costs Flow of Production Units to account for: Beginning work in process, November 1 Plus: Started in production during November Total physical units to account for Units accounted for: Total equivalent units