Physical Flow Schedule The following information was obtained for the grinding department of Harlan Company for Ma a. BWIP had 103,000 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 Total units to account for 103,000 99,000 202,000 Units completed and transferred out: Units started and completed 99,000 X Units completed from beginning work in process 77,800 X 176,800 Units in ending work in process 25,200 Total units accounted for 202,000