Ivanhoe 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 data for the Molding Department during June 2022 are presented below.

Production Data		June
Beginning work in process units		0
Units started into production		23,760
Ending work in process units		2,160
Percent complete as to conversionending inventory		40%

Cost Data
Direct materials used in June		$213,840
Direct labor incurred in June		57,888
Manufacturing overhead assigned in June		121,824
Total		$393,552

(a)

Prepare a schedule showing physical units of production.

Physical units
Units to be accounted for
Work in process, June 1		enter a number of units
Started into production		enter a number of units
Total units		enter a total number of units
Units accounted for
Completed and transferred out		enter a number of units
Work in process, June 30		enter a number of units
Total units		enter a total number of units