Carla Vista 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 be moulding department during June 2022 are presented below: 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 June Beginning work in process inventory units 0 Units started into production 22,200 Ending work in process inventory units 1,900 Percent complete as to conversion-ending inventory 40% Cost Data Direct materials Direct labour Manufacturing overhead Total $210,900 60,850 103,418 $375,168 Determine the costs to be assigned to the units completed and transferred out and to work in process for June. Costs accounted for Completed and transferred out Work in process inventory, June 30 Direct materials Conversion costs 26C Total costs accounted for $ 9.50 7.80 $ ENG US