Golding Inc. just finished its second month of operations. Golding mass-produces integrated circuits. The following production information is provided for December: Units in process, December 1, B0% complete 130,000 370,000 Units completed and transferred out Units in process, December 31, 60% complete 97,500 Required: Prepare a physical flow schedule. Golding Inc Physical Flow Schedule for December Physical flow schedule: Units in beginning WIP Units started Total units to account for Units completed and transferred out: Units started and completed Units completed from beginning WIP Units in ending WIP Total units accounted for