PP Pies llected the following production information

Pauline’s Pecan Pies collected the following production information relating to November’s baking operations EE (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 Pauline’s Pecan Pies Equivalent Unit Computation Flow of Physical Units Equivalent Units Direct Conversion Flow of Production Materials Costs Units to account for: Beginni ing work in proce ss, November1 201000 Pus Started in production during November 1030000 1231000 Total physical units to account for Units accounted for: Completed and transferred out Plus: Ending work in process, November 30 Total physical units accounted for 151000 98150 120800 Total equivalent units

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