Medi-Syrup is a large cough syrup producer. The cough syrup passes through several stages Obj. 2 during production. In department B, the following activity was recorded for October:

- Beginning work-in-process on October 1 was 40,000 gallons.

- 20,000 gallons were started into production in department B during October.

- 55,000 gallons were completed and transferred out to department \(C\) during the month.

- The gallons remaining in work-in-process in department \(\mathrm{B}\) at the end of the month were \(80 \%\) complete as to material costs and \(60 \%\) complete as to conversion costs.

Prepare a physical flow schedule and a schedule of equivalent units for the department.