Leap Company manufactures a product that passes through two processes: Fabrication and Assembly. The following information was obtained for the Fabrication Department for September:

1. All materials are added at the beginning of the process.
2. Beginning work in process had 18,000 units, 50 percent complete with respect to conversion costs.
3. Ending work in process had 20,000 units, 25 percent complete with respect to conversion costs.
4. Started in process, 65,000 units.

1. Calculate the Units To Account for and the Units Accounted For (Physical Flow Schedule).

2. Calculate the Equivalent Units for Direct Materials and Conversion Costs using the Weighted Average Method (Equivalent Units Schedule).