Blossom Company manufactures bowling balls through two processes: moulding and packaging. In the moulding department, urethane, rubber, plastic, and other materials are moulded 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. Labour and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the moulding department during June 2022 are presented below: Production Data Beginning work in process inventory units Units started into production June 0 21,500 Ending work in process inventory units 1,500 Percent complete as to conversion-ending inventory 30% Cost Data Direct materials Direct labour Manufacturing overhead $182,750 60,000 93,375 Manufacturing overhead Total 93,375 $336,125 (a) Your answer is correct. Prepare a schedule showing physical units of production. Units to be accounted for Work in process inventory, June 1 0 Work in process inventory, June 1 Started into production 21500 Total units to be accounted for 21500 Units accounted for Completed and transferred out 20000 Work in process inventory, June 30 Total units accounted for 1500 21500 Work in process inventory, June 1 Started into production 21500 Total units to be accounted for 21500 Units accounted for Completed and transferred out 20000 Work in process inventory, June 30 Total units accounted for 1500 21500 Your answer is correct. Determine the equivalent units of production for materials and conversion costs. Direct Materials Units completed and transferred out 20000 Work in process inventory, June 30 1500 Total equivalent units Textbook and Media Conversion Costs 20000 450 21500 20450 Calculate the unit production costs. (Round answer to 2 decimal places, e.g. 15.25.) Unit Costs 182750 Direct materials Conversion costs Total unit cost +A +A eTextbook and Media 153375 336125