Summernight Winery's bottling department had 26,000 units in the beginning inventory of work in process on June 1. During June, 130,000 units were started into production. On June ?30,

42,000 units 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.

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Summernight Winery
Bottling Department
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