Weighted Average Method, FIFO Method, Physical Flow, Equivalent Units Heap Company manufactures a product that passes through two processes: Fabrication and Assembly. The following information was obtained for the Fabrication Department for September: a. All materials are added at the beginning of the process. b. Beginning work in process had 78,800 units, 20 percent complete with respect to conversion costs. c. Ending work in process had 16,000 units, 30 percent complete with respect to conversion costs. d. Started in process, 103,600 units. Required: 1. Prepare a physical flow schedule. Units to account for: Heap Company Physical Flow Schedule Units, beginning work in process 78,800 Units started Total units to account for Units accounted for: Units completed and transferred out: Started and completed From beginning work in process Units, ending work in process Total units accounted for 103,600 182,400 114,560 X 63,040 X 4,800 X 182,400