< (Appendix 6A) First-In, First-Out Method; Equival 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) Units started Total units to account for Units accounted for: Units completed: From BWIP Started and completed Units, EWIP (75% complete) Total units accounted for 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 13,000 37,000 50,000 13,000 31,000 44,000 6,000 50,000