Crane 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:

Production Data			June
Beginning work in process inventory units			0
Units started into production			22,300
Ending work in process inventory units			2,000
Percent complete as to conversionending inventory			45%
Cost Data
Direct materials			$194,010
Direct labour			60,500
Manufacturing overhead			115,460
	Total		$369,970

Prepare a production cost report for the moulding department for the month of June. (Round unit cost to 2 decimal places, e.g. 15.25.)

CRANE COMPANY Moulding Department Production Cost Report choose the accounting period For the Month Ended June 30, 2022June 30, 2022For the Year Ended June 30, 2022
					Equivalent Units of Production
Quantities				Physical Units	Direct Materials	Conversion Costs	Total
Units to be accounted for
	Work in process inventory, June 1			enter a number of units
	Started into production			enter a number of units
		Total units to be accounted for		enter a total number of units
Units accounted for
	Completed and transferred out			enter a number of units	enter a number of units	enter a number of units
	Work in process inventory, June 30			enter a number of units	enter a number of units	enter a number of units
		Total units accounted for		enter a total number of units	enter a total number of units	enter a total number of units
Costs
Unit costs
	Costs in June				$enter a dollar amount	$enter a dollar amount	$enter a dollar amount
	Equivalent units of production				enter a number of units	enter a number of units
	Unit costs				$enter a dollar amount rounded to 2 decimal places	$enter a dollar amount rounded to 2 decimal places	$enter a dollar amount rounded to 2 decimal places
Cost Reconciliation Schedule
Costs to be accounted for
	Work in process inventory, June 1						$enter a dollar amount
	Started into production						enter a dollar amount
		Total costs to be accounted for					$enter a total amount
Costs accounted for
	Completed and transferred out						$enter a dollar amount
	Work in process inventory, June 30
	Direct materials					$enter a dollar amount
	Conversion costs					enter a dollar amount	enter a subtotal of the two previous amounts
		Total costs accounted for					$enter a total amount