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 92,200 units, 25 percent complete with respect to conversion costs. c. Ending work in process had 15,200 units, 40 percent complete with respect to conversion costs. d. Started in process, 107,300 units. Required: 1. Prepare a physical flow schedule. Heap Company Physical Flow Schedule Units to account for: Total units to account for Units accounted for: Units completed and transferred out: Total units accounted for 000000 2. Compute equivalent units using the weighted average method. Weighted average method: Direct Materials Conversion Costs Equivalent Units 3. Compute equivalent units using the FIFO method. FIFO method: Direct Materials Conversion Costs Equivalent Units