Crane Company manufactures bowiling 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 data for the Molding Department during June 2022 are presented below. CRANE COMPANY Molding Department Production Cost Report For the Month Ended June 30, 2022 Equivalent Units Physical Units Conversion Materials 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 Costs Materials Conversion Unit costs Total Costs Equivalent units Unit costs costs 5 $ Cost Reconciliation Schedule Costs to be accounted for Work in process, June 1 Started into production Total costs Costs accounted for Completed and transferred out Work in process, Jane 30 Materials Conversion costs Total costs