Summernight EstateWinery's bottling department had31,000 units in the beginning inventory of work in process onApril 1. DuringApril, 115,000 units were started into production. OnApril 30,32,000units were left in ending work in process inventory. Summarize the physical flow of units in the schedule.

The first part of the table contains the calculation of the total number of physical units to account for in the Bottling Department. The next step presents the calculation of the total number of physical units accounted for in the Bottling Department. Complete one section at a time in the tables below.

ANSWER QUESTION (fill in blanks)

Flow of Physical Units Flow of Physical Units Units to account for: Total physical units to account for Units accounted for: Total physical units accounted for