Ruth's Rhubarb Pies collected the following production information relating to June'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 using the weighted-average method. Data table Physical Direct Materials Conversion Costs Units (% complete) (% complete) Beginning work in process: 260,000 Ending work in process 210,000 70% 80% Units started during the month 1,025,000 -X Units to account for Ruth's Rhubarb Pies Flow of Physical Units and Computation of Equivalent Units Step 1 Step 2 Equivalent Units Flow of Direct Conversion Physical Units Materials Costs Units accounted for: Total Equivalent Units