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)	16,000
Units started	43,000
Total units to account for	59,000
Units accounted for:
Units completed:
From BWIP	16,000
Started and completed	35,000
	51,000
Units, EWIP (75% complete)	8,000
Total units accounted for	59,000

Required:

Prepare a schedule of equivalent units using the FIFO method.

Lawson Company
Schedule of equivalent units
(FIFO method)
Units started and completed	fill in the blank 1
Units in BWIP x fraction to be completed:	fill in the blank 2
Units in EWIP x fraction complete:	fill in the blank 3
Equivalent units of output	fill in the blank 4