Middelton Company manufactures a product that passes through two processes: Fabrication and Assembly. The following information was obtained for the Fabrication Department for October:

a. All materials are added at the beginning of the process.
b. Beginning work in process had 81,200 units, 20 percent complete with respect to conversion costs.
c. Ending work in process had 16,100 units, 20 percent complete with respect to conversion costs.
d. Started in process, 104,500 units.

Required:
Prepare a physical flow schedule.