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)	15,000
Units started	37,000
Total units to account for	52,000
Units accounted for:
Units completed:
From BWIP	15,000
Started and completed	31,000
46,000
Units, EWIP (75% complete)	6,000
Total units accounted for	52,000

Required:

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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