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FHP Method, Ptrysical Flow, Equivalent Units, Unit Costs, Cost Assignment Swasey Fabrication, Inci, manufactures franies for bicycles. Each frame passes through thice processes: Cutting, Welding, and Painting. In september, the Cutteng Department of the Tulsa, Oklahoma, plant reported the following data: a. In Cutting, all direct materials are edded at the beginning of the process. b. Beginning work in process consisted of 41,000 units, 20 percent complete with respect to direct labor and overhead. Costs in beginning inventory included direct matenals, 41,215,000; direct labor, $223,009; and applied overhead; 5150,000 c. Costs added te,production during the month were direct materials, 52,565,000; direct labor, $3,471,250, Ovithead was assigned using the following information: d. At thet end of the month, 121,000 unis were transfened out to Welding. llaving 13,000 units in ending work in process, or 25 percent complete. Assume that the Ilfo method is used. Aequiredi 1. Prepare a plysical flow schedule 1. Prepare a physical flow schedule. Fredtuack Thopk My Work 1. A physical flow schedule shows the units to account for arid what happened to then. 2. Calculate equivalent units of production for direct materials and comversion costs. 2. Calculate equivalent units of production for direct materials and conversion costs: 3. Compute unit cost. Round unit costs firtat answer to three decimal places. per unit 4. Calculate the cost of goods-tmnsferred to Weiding at the end of the monthi. In your calculations, round unit costs to three decimal places. Round your final answer to the nearest dollar. Calculate the cost of ending inventory. In your calculations, round unit costs to three decimal places. Round your final answer to the nearest dollar