Tile produces ceramic tiles using two sequential production departments: Tile-Forming and Tile-Finishing. The following information was found for Tile's first production process, the Tile-Forming Department. LOADING...(Click the icon to view the data for the Tile-Forming Department.) Requirement Use the five steps of process costing to Begin by summarizing the physical flow of units and computing total equivalent units for direct materials and for conversion costs. San Antonio Tile: Tile-Forming Department Equivalent Unit Computation Month Ended May 31 Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Units to account for: Units accounted for: Total equivalent units