Weighted Average Method, FIFO Method, Physical Flow, Equivalent Units Middelton Company manufactures a product that passes through two processes: Fabrication and Assembly. The following information was obtained for the Fabrication Department for October: a. All materials are added at the beginning of the process. b. Beginning work in process had 76,900 units, 35 percent complete with respect to conversion costs. c. Ending work in process had 13,900 units, 35 percent complete with respect to conversion costs. d. Started in process, 107,600 units. Required: 1. Prepare a physical flow schedule. Middelton Company Physical Flow Schedule Units to account for: Units, beginning work in process Units started Total units to account for Units accounted for: Units completed and transferred out: Started and completed