Pharoah 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: Production Data June Beginning work in process inventory units 0 Units started into production 21,800 Ending work in process inventory units 2,400 Percent complete as to conversion-ending inventory 35% Cost Data Direct materials $ 194,020 Direct labour 60,060 Manufacturing overhead 109,956 Total $364,036 (a) 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