Ruth Ruharb Pies collected the following production information relating to November's baking operations: Data table Physical Units Direct Materials (% complete) Conversion Costs (% complete) Beginning work in process. . . . . . . . . . . . . 205,000 Ending work in process. . . . . . . . . . . . . . . 155,000 75% 90% Units started during the month. . . . . . . . . 995,000

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