3. ABC Company produces a product that must pass through two processes. During January, Department 1 transferred 28,000 units to Department 2. Materials are added at the beginning of the second process. Required: A. Complete the following physical flow schedule for Department 2 for Jamuary Units to account for: Units in beginning work in process Units started Total units to account for 5,000 (10% complete) 8,000 (50% complete) Units accounted for: Units in ending work in process Units completed Total units accounted for b. Using the weighted average method, prepare a schedule of equivalent units