Piscataway Plastics Company manufactures a highly specialized plastic that is used extensively in the automobile industry. The following data have been compiled for the month of June. Conversion activity occurs uniformly throughout the production process.

Work in process, June 150,000 units:

Direct material: 100% complete, cost of $ 168,000

Conversion: 40% complete, cost of 88,600

Balance in work in process, June 1 $ 256,600

Units started during June 190,000

Units completed during June and transferred out to finished-goods inventory 210,000

Work in process, June 30:

Direct material: 100% complete Conversion:

60% complete Costs incurred during June:

Direct material $ 480,000 Conversion costs:

Direct labor $ 80,450

Applied manufacturing overhead 241,350

Total conversion costs $ 321,800

Prepare schedules to accomplish each of the following process-costing steps for the month of June.

Use the weighted-average method of process costing.

1. Analysis of physical flow of units.

2. Calculation of equivalent units.

3. Computation of unit costs.

4. Analysis of total costs.