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Piscataway Plastics Company manufactures a highly specialized plastic that is used extensively in the automobile industry. The following data have been compiled for the month of June. Conversion activity occurs uniformly throughout the production process. $183,500 128,600 $312,100 200,000 200,000 Work in process, June 1-60,000 units: Direct material: 100% complete, cost of Conversion: 40% complete, cost of Balance in work in process, June 1 Units started during June Units completed during June and transferred out to finished-goods inventory Work in process, June 30: Direct material: 100% complete Conversion: 60% complete Costs incurred during June: Direct material Conversion costs: Direct labor Applied manufacturing overhead Total conversion costs $492,500 $ 85,850 257,550 $343,400 Required: Prepare schedules to accomplish each of the following process-costing steps for the month of June. Use the weighted-average method of process costing. 1. Analysis of physical flow of units. 2. Calculation of equivalent units. 3. Computation of unit costs. 4. Analysis of total costs. Analysis of physical flow of units. Physical Units Total units to account for Total units accounted for Calculation of equivalent units. Equivalent Units Direct Material Conversion Physical Units Total units accounted for Total equivalent units Computation of unit costs. (Round "Cost per equivalent unit" to 2 decimal places.) Direct Material Conversion Total $ $ 0 $ 0 $ Total costs to account for Equivalent units Costs per equivalent unit 0.00 Analysis of total costs. (Round "Cost per equivalent unit" to 2 decimal places.) Number of Equivalent Cost per Equivalent Units Unit Total Cost Cost of goods completed and transferred Direct material (Ending WIP Inventory) Conversion (Ending WIP Inventory) Total costs accounted for