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 91,700 units, 30 percent complete with respect to conversion costs. c. Ending work in process had 13,800 units, 40 percent complete with respect to conversion costs. d. Started in process, 100,500 units. Required: 1. Prepare a physical flow schedule. Middelton Company Physical Flow Schedule Units to account for: Units, beginning work in process 91,700 Units started 100,500 Total units to account for 192,200 Units accounted for: Units completed and transferred out: Started and completed 86,700 From beginning work in process 91,700 Units, ending work in process 13,800 4. Suppose that the cost of direct materials in beginning work in process is $585,300 and that the direct materials cost incurred for October is $749,900. With these changes, answer the following: a. What is the unit materials cost for the units in BWIP? Round your answers to the nearest cent. $ 14.56 X b. What is the unit materials cost for units produced in October? Round your answers to the nearest cent