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 the moulding department during June 2022 are presented below: \begin{tabular}{lr|} \hline Cost Data & \\ \hline Direct materials & $210,900 \\ \hline Direct labour & 60,850 \\ Manufacturing overhead & 103,418 \\ \hline Total & $375,168 \\ \hline \end{tabular} 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