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Physical Flow Schedule The following information was obtained for the grinding department of Harlan Company for May: a. BWIP had 106,500 units, 30% complete with respect to manufacturing costs. b. EWIP had 25,200 units, 25% complete with respect to manufacturing costs. c. Started 99,000 units in May. Required: Prepare a physical flow schedule. Harlan Company Physical Flow Schedule For the Month of May Units to account for: Units in beginning work in process Units started during the period Total units to account for Units completed and transferred out: Units started and completed Units completed from beginning work in process Units in ending work in process 10 pl Total units accounted for Weighted Average Method, Equivalent Units Goforth Company produces a product where all manufacturing inputs are applied uniformly. Goforth produced the following physical flow schedule for April Units to account for: Units in BWIP (40% complete) 230,000 540,000 Units started Total units to account for 770,000 Units accounted for: Units completed: From BWIP 230,000 Started and completed 345,600 575,600 Units, EWIP (70% complete) 194,400 770,000 Total units accounted for Units, EWIP (70% complete) 194,400 Total units accounted for 770,000 Required: Prepare a schedule of equivalent units using the weighted average method. Goforth Company Schedule of equivalent units (Weighted Average Method) Units completed Units in ending work in process x fraction complete: 001 Equivalent units of output