Oriole 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 added 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 2022 are presented below: June 0 22.000 1.700 Production Data Beginning work in process inventory units Units started into production Ending work in process inventory units Percent complete as to conversion-ending inventory CostData Direct materials Direct labour Manufacturing overhead 40% $ 202.400 60,850 109,088 Total $372.338 Prepare a schedule showing physical units of production. Units to be accounted for Work in process inventory, June 1 Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, June 30 Total units accounted for