Weighted Average Method, Physical Flow, Equivalent Units, Unit Costs, Cost Assignment, ABC Swasey Fabrication, Inc., manufactures frames for bicycles. Each frame passes through three processes: Cutting, Welding, and Painting. In September, the Cutting Department of the Tulsa, Oklahoma, plant reported the following data: a. In Cutting, all direct materials are added at the beginning of the process. b. Beginning work in process consisted of 41,500 units, 20 percent complete with respect to direct labor and overhead. Costs in beginning Inventory included direct materials, $1,225,000; direct labor, $222,800; and applied overhead, $150,000. c. Costs added to production during the month were direct materials, $2,678,400; direct labor, $3,454,700. Overhead was assigned using the following information: Activity Inspection Rate $150 per inspection hour Actual Driver Usage Maintenance Receiving 4,000 Inspection hours $750 per maintenance hour 1,600 maintenance hours 2,000 receiving orders: $300 per receiving order d. At the end of the month, 121,200 units were transferred out to Welding, leaving 13,400 units in ending work in process, or 25 percent complete. Required: 1. Prepare a physical flow schedule. Swasey Fabrication, Inc. Physical Flow Schedule Units to account for: