Complete a). thanks

Pharoah 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 date for the Molding Department during June 2022 are presented below. Production Data June Beginning work in process units 0 Units started into production 19,800 Ending work in process units 1,800 Percent complete as to conversion-ending inventory 40% Cost Data Direct materials used in June $ 178,200 Direct labor incurred in June 48,240 Manufacturing overhead assigned in June 101,520 Total $ 327,960 (a) 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