Weighted Average Method, FIFO Method, Physical Flow, Equivalent Units Heap company manufactures a product that passes through two processes: Fabrication and Assembly. The following information was obtained for the Fabrication Department for September: All materials are added at the beginning of the process. Beginning work in process had 91,000 units, 30 percent complete with respect to conversion costs. Finding work in process had 16, 300 units, 20 percent complete with respect to conversion costs. Started in process, 91, 400 units. Prepare a physical flow schedule. Compute equivalent units using the weighted average method. Compute equivalent units using the FIFO method