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 6,600 Units completed 5,500 Units, ending work in process (50% complete) 1,100 Total production costs $7,500 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 llDlUD Units accounted for: Units completed: ' [:1 ' C] Total units accounted for Ul Total units to account for llll Units accounted for: Units completed: ' Cl ' Q Total units accounted for lll > 2. Prepare an equivalent units schedule. Fleming, Fleming, and Garcia Equivalent Units Schedule Units in EWIP x Fraction complete: C] _.Q 3. What if EWIP is 90 percent complete? How would this change affect the physical flow schedule? The equivalent units schedule? Changing the degree of completion V the physical flow schedule. However, the equivalent units schedule V . There would now be [:] equivalent units for EWIP, V the total output for the period to [:]