Physical Flow Schedule The following information was obtained for the grinding department of Harlan Company for May: a. BWIP had 93,000 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 For the Month of May Units to account for: Units in beginning work in process Units started during the period 93,000 X 99,000 192.000 V Total units to account for Units completed and transferred out: Units started and completed 73.800 Units completed from beginning work in process 27.900 X 25.200 Units in ending work in process 101.700 X Total units accounted for