Harley Company manufactures a product that passes through two processes. The following information is available for the first department for Octobel All materials are added at the beginning of the process.

Beginning work in process consisted of $25,000$ units that were $80$ percent complete with respect to conversion.

Ending work in process consisted of $15,000$ units that were $40$ percent complete with respect to conversion.

During the month, $90,000$ units were started in process.

Required:

A$.$ Prepare a physical flow schedule.

Harley Company

Physical Flow Schedule

Units to account for:

Units in beginning work in process

Total units to account for

Units accounted for:

Units completed and transferred out:

Total units accounted for

B$.$ Compute equivalent units of production using the weighted average method.

Equivalent Units of Output

Materials

$115,000$