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1. Prepare a physical flow schedule, 2. Calculate equivalent units of production for direct materials and conversion costs. 3. Compute unit cost. Round unit costs & final answer to three decimal places. per unit 4. Calculate the cost of goods transferred to Welding at the end of the month. In your calculations, round unit costs to three decimal places. Rou 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 FIFO Method, Physical How, Equivaient Units, Unit Costs, Cost Assignment Swasey fabrication, Inc, manufactures frames for bicycles. Each frame passes through three processes: Cutting, Weiding, and Painting. In 5eptember, the Cutting Department of the Tulsa, Oklahoma, plant reported the following data: a. In Cutting, all direct materials are added at the beginning of the process. b. Begmning work in process consisted of 40,000 units, 20 percent complete with respect to direct labor and overhead. Costs in beginning inventory included direct materials, $1,215,000; direct labor, $223,000; and applied overhead, $150,000. c. Costs added to production during the month were direct materials, $2,575,000; direct labor, $3,471,050, Oveihead was assigned using the following information: d. At the end of the month, 122,000 units were transferred out to Welding, leaving 14,000 units in ending work in process, or 25 percent completis. Assume that the furo method is used