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Physical Flow Schedule The following information was obtained for the grinding department of Harlan Company for May: a. BWIP had 91,500 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. 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 Total units accounted for