Kasten Company manufactures bowling balls through two processes moulding and package. 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 finhed goods warehouse. All materials are entered at the beginning of each process. Labour and manufacturing overhead are incurred informly throughout each process, Woduction and con data for the molde department during 2020 are presented below! Production Data tegnng work in process units 0 Units started into production 21,00 Ending work in process units 1,000 Percent complete ending inventory 35% Cost Data Materials $268.050 Labour 60,730 Overhead 105.110 Total $373,090 (a) Your answer is correct. Prepare a schedule showing physical units of production Units to be accounted for Wonin, June 0 Started to production 21900 21900 Total Units accounted for Units accounted for Transferred out 20100 Work in process, June 30 1800 Total units 21900 LINK TO TEXT LINK TO TEXT (b) Your answer is correct. Determine the equivalent units of production for materials and conversion costs. Materials Conversion Costs Units transferred out 20100 20100 1800 630 Work in process, June 30 21900 20730 Total equivalent units Calculate the unit costs of production. (Round answer to 2 decimal places, e.g. 15.25.) Unit Costs Materials x Conversion costs Total unit cost