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Weighted Average Method, FIFO Method, Physical Flow, Equivalent Units Heap Company manufactures a product that passes through two processes: Fabrication and Assembly. The foliowing information was obtained for the Fabrication Department for September: a. All materials are added at the beginning of the process. b. Beginning work in process had 70,600 units, 35 percent complete with respect to conversion costs. c. Ending work in process had 18,300 units, 25 percent complete with respect to conversion costs. d. Started in process, 100,400 units. Required: 1. Prepare a physical flow schedule. v Check My Work 1. The physical flow schedule traces the units in process regardless of their stage of completion and provides the information needed for preparing the equivalent units schedule. 2. Compute equivalent units using the weighted average method. 3. Compute equivalent units using the FIFO method. 3. Compute equivalent units using the FIFO method. Feedback Vheck My Work 2. To calculate equivalent units, weighted average counts prior-period output in BWIP as belonging to the current period. So all completed units are treated as output of the current period. 3. FIFO treats the work (equivalent output) in BWIP as belonging to the prior period and only counts the work (equivalent output for each input) done this period as part of this period's output. Feedback T Check My Work Partially correct