Amarid Company manufactures a product that passes through two processes: fabrication and assembly. The following information was obtained for the Fabrication Department for April:

1. All materials are added at the beginning of the process.

2. Beginning work in process had 12,000 units, 30% complete with respect to conversion costs.

3. Ending work in process had 8,800 units, 25% complete with respect to conversion costs.

4. Started in process, 20,000 units.

Required:

1. Prepare a physical flow schedule.

2. Compute equivalent units using the weighted average method.

3. Compute equivalent units using the FIFO method.