(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 42,000 Total units to account for 59,000 Units accounted for Units completed: From swip Started and completed 17.000 36,000 53,000 Units, EWIP (75% complete) Total units accounted for 6,000 59,000 Required: Prepare a schedule of equivalent units using the FIFO method. Lawson Company 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