Units, beginning work in process Units started 6,800 Units completed 5,000 Units, ending work in process (50% complete) 1,800 Total production costs $5,000 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: Units in BWIP 0 Units started 6,800 Total units to account for 6,800 Units accounted for: Units completed: From BWIP Started and completed Units in EWIP Total units accounted for 2. Prepare an equivalent units schedule. Fleming, Fleming, and Garcia Equivalent Units Schedule Units completed Units in EWIP x Fraction complete: x Equivalent units Feedback Check My Work 3. What if EWIP is 80 percent complete? How would this change affect the physical flow schedule? The equivalent units schedule? There would now be Changing the degree of completion does not affect 1,440 equivalent units for EWIP, increasing the physical flow schedule. However, the equivalent units schedule is affected the total output for the period to X