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 Equivalent Units Direct Conversion Physical Flow of Production Units Materials Costs Units to account for: Units accounted for: Total equivalent units Data table Physical Units Direct Materials Conversion Costs (% complete) (% complete) 207,000 Beginning work in process Ending work in process Units started during the month 157,000 75% 85% 1,020,000 Print Done