Analyze the physical flow for In the Doghouse

In the Doghouse produces wooden doghouses with shingled roofs. At the beginning of May, there were 300 units in BWIP with costs of $14,304. During the month, the company completed work on the BWIP and began production on 1,200 units. In the Doghouse incurred $96,000 in manufacturing costs during May. At the end of the month, 100 units of those started during the month were in EWIP. In the table to the below, account for the units for May.

Physical flow for May

Completed from BWIP
Started and completed
Total units completed
EWIP
Total units accounted for