(Appendix 6A) First-In, First-Out Method; Equivalent Units Lawson Company produces a product where all manufacturing inputs are applied uniformly. Lawson produced the following physical flow schedule for March: Units to account for Units in BWP (40% comp Units started Total units to account for Units accounted for: 17,000 40,000 $7,000 Units completed From BWP Started and completed 17,000 31,000 48,000 Units, EWIP (75% complete) 9,000 Total units accounted for $7,000 Required: Prepare a schedule of equivalent units using the FIFO method. Lawson Company Schedule of equivalent units (FIFO method) Units started and completed Units in DWIP fraction to be completed Units in EWPxfraction complet Equivalent units of output