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

BWIP had $109,500$ units, $30\%$ complete with respect to manufacturing costs.

EWIP had $25,200$ units, $25\%$ complete with respect to manufacturing costs.

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 fill in the blank $1$

Units started during the period fill in the blank $2$

Total units to account for fill in the blank $3$

Units completed and transferred out:

Units started and completed fill in the blank $4$

Units completed from beginning work in process fill in the blank $5$

fill in the blank $6$

Units in ending work in process fill in the blank $7$

Total units accounted for fill in the blank $8$