The following information was obtained for the grinding department of Harlan Company for May: a. BWIP had 92,000 units, 30% complete with respect to manufacturing costs. b. EWIP had 25,200 units, 25% complete with respect to manufacturing costs. c. 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 92,000 V 99.000 Units started during the period 191.000 Total units to account for Units completed and transferred out: Units started and completed 99,000 X 92.000 191.000 X Units completed from beginning work in process 200 inite in antion when Physical Flow Schedule For the Month of May Units to account for: Units in beginning work in process 92.000 Units started during the period 99,000 Total units to account for 191.000 Units completed and transferred out: Units started and completed 99,000 Units completed from beginning work in process 92.000 191.000 Units in ending work in process 25.200 Total units accounted for