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 Beginning work in process inventory units June 0 Units started into production 22,500 Ending work in process inventory units 1,700 Percent complete as to conversion-ending inventory 45% Cost Data Direct materials $202,500 Direct labour 60,750 Manufacturing overhead 120,396 Total $383,646 (a) Your answer is correct. Prepare a schedule showing physical units of production. Units to be accounted for Work in process inventory, June 1 0 Started into production 22500 Total units to be accounted for 22500 Units accounted for Completed and transferred out 20800 Work in process inventory, June 30 1700 Total units accounted for 22500 (b) Determine the equivalent units of production for materials and conversion costs. Units completed and transferred out Work in process inventory, June 30 Total equivalent units Direct Materials Conversion Costs