Lawson Company produces a product where all manufacturing inputs are applied uniformly. The company produced the following physical flow schedule for March:
Units to account for:
Units in BWIP (40 percent complete) 15,000
Units started 35,000
Total units to account for 50,000
Units accounted for:
Units completed:
From BWIP 10,000
Started and completed 32,000
42,000
Units, EWIP (75 percent complete) 8,000
Total units accounted for 50,000

Required:
Prepare a schedule of equivalent units using the weighted average method.