Stacy's Strawberry Pies collected the following production information relating to November's baking operations: E: (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. Flow of Equivalent Units Direct Conversion Physical Units Flow of Production Materials Costs Units to account for: Units accounted for: OL IN Total equivalent units i Data Table Physical Units Direct Materials Conversion Costs (% complete) (% complete) Beginning work in process Ending work in process Units started during the month 209,000 159,000 995,000 65% 90% Print Done