Kasten 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 2010 are presented below.

Production Data June Beginning work in process units -0- Units started into production 20,000 Ending work in process units 2,000 Percent complete-ending inventory 60% Cost Data Materials $198,000 Labor 50,400 Overhead 112,800 Total $361,200 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. 5.25.) Unit cost-Materials $ Unit cost-Conversion costs $ Total unit costs $