Determine the physical flow of units (process costing Step 1) (Learning Objective 2)

Kunde Winery’s bottling department had 20,000 units in the beginning inventory of Work in Process on June 1. During June, 110,000 units were started into production.

On June 30, 30,000 units were left in ending work in process inventory. Summarize the physical flow of units in a schedule similar to Exhibit 4-5 (Step 1 column).