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 fo October: a. All materials are added at the beginning of the process. b. Beginning work in process had 73,600 units, 20 percent complete with respect to conversion costs. c. Ending work in process had 13,100 units, 35 percent complete with respect to conversion costs. d. Started in process, 102,800 units. Required: 1. Prepare a physical flow schedule. Middelton Company Physical Flow Schedule Units to account for: Units, beginning work in process 73,600 Units started 102,800 Total units to account for 176,400 Units accounted for: Units completed and transferred out: Started and completed 89,700 From beginning work in process 73,600 Units, ending work in process 13,100 Total units accounted for 176,400