Kasten 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 entered 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, 2020 are presented below: Production Data June Building work in process units Units started into production 22,000 Ending work in process units 2,000 Percent complete - ending inventory 40% Cost Data Materials Labour Overhead Total $198,000 53,600 112.800 $364,400 Instructions: a. Prepare a schedule showing physical units of production. 3 marks b. Determine the equivalent units of production for materials and conversion costs. 3 marks