Ruth collected the following production information relating to Novembers baking Operation:

Ruth's Rhubarb 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: i Data Table X 1. Summarize the flow of physical units. 2. Compute output in terms of equivalent units. Physical Direct Materials Conversion Costs Ruth's Rhubarb Pies Units (% complete) (% complete) Equivalent Unit Computation Beginning work in process . . . . . . . . 208,000 Flow of Equivalent Units Ending work in process . . . . . . . . . . . . 158,000 75% 90% Physical 990,000 Direct Conversion Units started during the month . . . . . . . . . Flow of Production Units Materials Costs Units to account for: Print Done Beginning work in process, November 1 Plus: Started in production during November Units accounted for: Total equivalent units