Harrington 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 entered 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 2011 are presented below. Production Data June Beginning work in process units -0- Units started into production 18,200 Ending work in process units 1,000 Percent complete-ending inventory 70% Cost Data Materials $165,074 Labor 50,710 Overhead 105,915 Total $321,699 Complete the schedule showing physical units of production. (If answer is zero, please enter 0. Do not leave any fields blank.) Physical Units Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Transferred out Work in process, June 30 Total units Determine the equivalent units of production for materials and conversion costs. Materials Conversion costs Compute the unit costs of production. (Round answers to 2 decimal places, e.g. 2.25.) Unit cost-Materials $ Unit cost-Conversion costs $ Total unit costs Determine the costs to be assigned to the units transferred and in process for June. (Use rounded amounts from above for successive calculations. Round answer to 0 decimal places, e.g. 125.) Costs accounted for Transferred out $ Work in process, June 30 Materials $ Conversion costs Total costs