Bonnie-&-Clyde 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 entered 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 2016 are presented below:

Production Data June

Beginning work in process units 0

Units started into production 20,000

Ending work in process units 2,000

Percent complete ending inventory 60%

Cost Data $

Materials 248,000

Labor 50,400

Overhead 112,800

Total 411,200

Instructions:

a. Prepare a schedule showing physical units of production.

b. Determine the equivalent units of production for materials and conversion costs.

c. Compute the unit costs of production.