Physical Flow and Equivalent Units with EWIP Fleming, Fleming, and Johnson, 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 7,000 Units completed 5,200 Units, ending work in process (50% complete) 1,800 Total production costs $5,500 Required: 1. Prepare a physical flow schedule. If an amount is zero, enter "0".