Physical Flow Schedule

The following information was obtained for the grinding department of Harlan Company for May:

1. BWIP had 95,000 units, 30% complete with respect to manufacturing costs.
2. EWIP had 25,200 units, 25% complete with respect to manufacturing costs.
3. 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

Units completed and transferred out:Units started and completed

Units completed from beginning work in process

Units in ending work in process

Total units accounted for