Patty's Pumpkin 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. Patty's Pumpkin Pies Equivalent Unit Computation Flow of Physical Units Equivalent Units Direct Conversion Materials Costs Flow of Production Units to account for: Units accounted for: Total equivalent units A Data Table Direct Materials (% complete) Conversion Costs (% complete) Physical Units 206,000 156,000 990,000 Beginning work in process........ Ending work in process .......... Units started during the month ....... 65% 85% Print Done