Physical Flow and Equivalent Units with EWIP Fleming, Fleming, and Garcia, a local CPA firm, provided the following data for individual returns processed for March (output is measured in number of returns): Units, beginning work in process - Units started 6,100 Units completed 5,400 Units, ending work in process (50% complete) 700 Total production costs $8,000 Required: 1. Prepare a physical flow schedule. If an amount is zero, enter "0". Fleming, Fleming, and Garcia Physical Flow Schedule. Units to account for: Total units to account for Units accounted for: Units completed: