(Appendix 6A) First In, First-Out Method; Equivalent Units Lawson Company produces a product where all manufacturing inputs are applied uniformly. Lawson produced the following physical flow schedule for March Units to account for Units in BWIP (40% complete) 17,000 Units started 39,000 Total units to account for 56,000 Units accounted for: Units completed From BWIP 17,000 Started and completed 32,000 49,000 7,000 Units, EWIP (75% complete) Total units accounted for 56,000 Required: Prepare a schedule of equivalent units using the FIFO method. Lawson Company Schedule of equivalent units (FIFO method) Units started and completed Units in BWIP x fraction to be completed: Units in EWIP x fraction complete: Equivalent units of output