Physical	Direct Materials	Conversion Costs
	Units	(% complete)	(% complete)
Beginning work in process	240,000	-	-
Ending work in process	190,000	70%	90%
Units started during the month	990,000

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.

Complete the first two steps in the process costing procedure.

Alice's Apple Pies

Flow of Physical Units and Computation of Equivalent Units

Flow of

Equivalent Units

Physical

Direct

Conversion

Units

Materials

Costs

Units to account for:

Units accounted for:

Total Equivalent Units