Lambert Company produces a product where all manufacturing inputs are applied uniformly.
Lambert produced the following physical flow schedule for April:
Units to account for:
Units in BWIP (40 percent complete) ......... 45,000
Units started ................. 105,000
Total units to account for ............ 150,000
Units accounted for:
Units completed:
From BWIP ................. 30,000
Started and completed .............. 96,000
126,000
Units, EWIP (75 percent complete) ........ 24,000
Total units accounted for ............ 150,000

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