P21-2A Rosenthal 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 fi nished 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 2017 are presented below.

Production Data June Beginning work in process units -0- Units started into production 22,000 Ending work in process units2,000 Percent completeending inventory40%

Cost Data Materials $198,000 Labor53,600 Overhead112,800 Total $364,400

Instructions (a) Prepare a schedule showing physical units of production. (b) Determine the equivalent units of production for materials and conversion costs. (c) Compute the unit costs of production. (d) Determine the costs to be assigned to the units transferred out and in process for June. (e) Prepare a production cost report for the Molding Department for the month of June