Physical Flow Schedule The following information was obtained for the grinding department of Harlan Company for May: a. BWIP had 96,000 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. Required: Prepare a physical flow schedule. Harlan Company Physical Flow Schedule Units to account for: For the Month of May Units in beginning work in process Units started during the period 28,800 X 96,000 X 99,000 X Total units to account for Units completed and transferred out: Units started and completed 195,000 X Units completed from beginning work in process 102,600 X Units in ending work in process X Total units accounted for X