Physical Flow and Equivalent Units with EWIP 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 Units completed Units, ending work in process (50% complete) Total production costs 6,400 4,700 1,700 $6,000 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: Total units accounted for 1000 1000 2. Prepare an equivalent units schedule. Fleming, Fleming, and Garcia Equivalent Units Schedule Units in EWIP x Fraction complete: 3. What if EWIP is 90 percent complete? How would this change affect the physical flow schedule? The equivalent units schedule? Changing the degree of completion the physical flow schedule. However, the equivalent units schedule be the total output for the period to equivalent units for EWIP, [ There would now