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Fleming, Fleming, and Garcia, a local CPA firm, provided the following data for individual returns processed for March (output is measured in number of returns): Units, beginning work in process Units started 6,800 Units completed 5,100 Units, ending work in process (50% complete) 1,700 Total production costs $7,000 Required: 1. Prepare a physical flow schedule. If an amount is zero, enter "0". Fleming, Fleming, and Garcia Physical Flow Schedule Units to account for: Total units to account for Units accounted for: Units completed: 101 Total units accounted for Units in BWIP Units in EWIP Started and completed Units in EWIP Units started From BWIP Units in BWIP Units started Started and completed Units in BWIP Units started Units in BWIP Units in EWIP Units started 2. Prepare an equivalent units schedule. Fleming, Fleming, and Garcia Equivalent Units Schedule Units in EWIP X Fraction complete: 3. What if EWIP is 80 percent complete? How would this change affect the physical flow schedule? The equivalent units schedule? the physical flow schedule. However, the equivalent units schedule There would now be equivalent units for EWIP, the total Changing the degree of completion output for the period to Equivalent units Units completed affect does not affect