Answer:
The preparation is shown below:
Explanation:
The preparation of the physical flow schedule is presented below:
Beginning work in process units      80,000 units 
Units started  in process                    95,000 units 
Total units to account for            175,000  units 
Units accounted for:  
Units completed and transferred out:  
Started and completed                78,000      (95,000 units - 17,000 units)
Beginning work in process         80,000
Ending work in process  units    17,000
Total units accounted for      175,000