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6,700 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 5,500 Units, ending work in process (50% complete) 1,200 Total production costs $5,000 Required: 1. Prepare a physical flow schedule. If an amount is zero, enter "O". Fleming, Fleming, and Garcia Physical Flow Schedule Units to account for: Units in BWIP Units started Total units to account for Units accounted for: Units completed: From WIP 0 Started and completed Units in EWIP Total units accounted for Feedback Check My Work 2. Prepare an equivalent units schedule. Fleming, Fleming, and Garcia Equivalent Units Schedule Units completed Units in EWIP x Fraction complete: Equivalent units Feedback 3. What if EWIP is 80 percent complete? How would this change affect the physical flow schedule? The equivalent units schedule? 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 does not affect the physical flow schedule. However, the equivalent units schedule is affected units for EWIP, increasing the total output for the period to There would now be equivalent Feedback