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 83,500 units, 40 percent complete with respect to conversion costs. c. Ending work in process had 14,700 units, 25 percent complete with respect to conversion costs d. Started in process, 93,300 units