Physical Flow Schedule Nelrok Company manufactures fertilizer. Department 1 mixes the chemicals required for the fertilizer. The following data are for the year: BWIP (40% complete) 40,000 Units started 142,500 Units in EWIP (60% complete) 35,000 Required: Prepare a physical flow schedule. Nelrok Company Physical Flow Schedule Units to account for: Units in beginning work in process Units started 142,500 Total units to account for Units accounted for: Completed from beginning work in process Started and completed Units in ending work in process Total units accounted for