Physical Flow and Equivalent Units with EWIP Fleming, Fleming, and Johnson, 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 6,000 5,000 1,000 Units completed Units, ending work in process (50% complete) Total production costs Required: $5,500 . 1. Prepare a physical flow schedule. If an amount is nero, entero Fleming, Fleming, Johnson Physical Flow Schedule Units to account for U counted for its completed nem Next Total units to account for Units accounted for: Units completed: Total units accounted for 2. Prepare an equivalent units schedule. Fleming, Fleming, & Johnson Equivalent Units Schedule