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) Units started Units in EWIP (60% complete) 27,500 142,500 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 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