Answer: Please refer to explanation section for the Physical Flow Schedule
Step-by-step 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