Physical Flow Schedule

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

1. BWIP had 106,500 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