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 16,000 39,000 55,000 16,000 33,000 49,000 6,000 55,000 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