ps in the process costing procedure: physical units. 0 Data Table Physical Direct Materials Conversion Costs Units ("/0 complete) (\"In complete) Beginning work in process 203,000 Ending work in process 153,000 65% 85% Units started during the month 1,025,000 Alice's Apple Pies collected the following production information relating to November's baking operations: E (Click the icon to view the information.) Requirements Complete the rst two steps in the process costing procedure: 1. Summarize the ow of physical units. 2. Compute output in terms of equivalent units. Alice's Apple Pies Equivalent Unit Computation Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units to account for: Units accounted for: ::: SEE; :; Total equivalent units l;| l;|