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Month Ended December 31 begin{tabular}{lccccc} & Flow of & & multicolumn{3}{c}{ Equivalent Units } cline { 4 - 6 } & Flow of Production
Month Ended December 31 \begin{tabular}{lccccc} & Flow of & & \multicolumn{3}{c}{ Equivalent Units } \\ \cline { 4 - 6 } & Flow of Production & Physical & Transferred- & Direct & Conversion \\ \hline Units to account for: & Units & in & Materials & Costs \\ \hline \end{tabular} Units accounted for: Total equivalent units Get more help . Data table
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