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