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 6,000 Units completed 5,000 Units, ending work in process (50% complete) 1,000 Total production costs $5,500 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: 9 Total units to account for Units accounted for: Units completed: Total units to account for Units accounted for: Units completed: Total units accounted for 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 Changing the degree of completion There would now be period to the physical flow schedule. However, the equivalent units schedule equivalent units for EWIP, the total output for the