A.Bumita Sdn Bhd (BSB) manufactures a product that passes through two processes. The following information is available for the first department for September. All materials are added at the beginning of the process. Beginning work in process consisted of 200 units that were 60% complete with respect to conversion. Ending work in process consisted of 500 units that were 10% complete with respect to conversion. During the month, 3,000 units were started in process.

REQUIRED:

(a)Prepare a physical flow schedule.

(b)Compute equivalent units using the weighted average method.

(c)How would your answer change in part (b) if the beginning work in process consisted of 200 units that were 80% complete with respect to conversion?