Physical Flow, Equivalent Units, Unit Costs, No Beginning WIP Inventory, Activity-Based Costing, DBC McKay, Inc., produces a subassembly used in the production of hydraulic cylinders. The subassemblies are produced in three departments: Plate Cutting, Rod Cutting, and Welding. Materials are added at the beginning of the process. Overhead is applied using the following drivers and activity rates: Driver Rate Direct labor cost Inspection hours 120% of direct labor $40 per hour Number of moves $100 per move Actual Usage (by Plate Cutting) $87,840 4,002 hours 1,680 moves During the first quarter, the Plate Cutting Department used 24,700 hours (direct, indirect, and machine hours) to produce the quarter's output. Other quarterly data for the Plate Cutting Department are as follows: Beginning work in process, January 1 Units started Direct materials cost 90,000 $810,000 Units, ending work in process (100% materials; 64% conversion), March 31 6,000 Required: 1. Prepare a physical flow schedule. If an answer is zero, enter "0". McKay, Inc. Physical flow schedule Units to account for: Total units to account for Units accounted for: Total units accounted for [000000