(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) Units started Total units to account for Units accounted for: Units completed: From BWI Started and completed 15,000 35,000 50,000 15,000 27,000 42,000 8,000 50,000 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