Blossom Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are added at the beginning of each process. Labor and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the Molding Department during June 2022 are presented below. Production Data Beginning work in process units Units started into production Ending work in process units Percent complete as to conversion-ending inventory Cost Data Direct materials used in June $158,400 Direct labor incurred in June 42,880 Manufacturing overhead assigned in June 90,240 Total $291,520 Prepare a schedule showing physical units of production. Physical units Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Completed and transferred out Work in process, June 30 Total units June 0 17,600 1,600 40% Determine the equivalent units of production for materials and conversion costs. Total equivalent units eTextbook and Media Materials Compute the unit costs of production. Materials Unit Costs $ $ eTextbook and Media Conversion Costs Conversion Costs Total Unit Cost $ Determine the costs to be assigned to the units completed and transferred out and to work in process for June. Transferred out $ Work in process, June 30 $ eTextbook and Media BLOSSOM COMPANY Molding Department Production Cost Report Quantities Physical Units Materials Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Completed and transferred out Work in process, June 30 Total units Costs Unit costs Total Costs Equivalent units Unit costs Cost Reconciliation Schedule Costs to be accounted for Work in process, June 1 Started into production Total costs Costs accounted for Total costs Costs accounted for Completed and transferred out Work in process, June 30 Materials Conversion costs Total costs eTextbook and Media $ $ Materials Equivalent Units Conversion Costs $ $ Conversion Costs