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

BWIP had 108,500 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.

Prepare a physical flow schedule.

Please refer to explanation section for the Physical Flow Schedule

Explanation:

Physical Flow Schedule

Beginning work in Progress (BWIP) units          105800

   Started (Transferred in) units                          99000

Total Units to account for (units in production)204800

Units Accounted for  

Units Completed and transferred out*182300

Ending work in Progress                          25200

Total Units Accounted for                          204800

units completed = 105800 + 99000 - 25200 = 182300

answer; ///after donning a gown, mask and eyewear;