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 160,000 units:
Direct material: 100% complete, cost of	$	285,000
Conversion: 40% complete, cost of		174,800
Balance in work in process, June 1	$	459,800
Units started during June		240,000
Units completed during June and transferred out to finished-goods inventory		200,000
Work in process, June 30:
Direct material: 100% complete
Conversion: 60% complete
Costs incurred during June:
Direct material	$	495,000
Conversion costs:
Direct labor	$	86,300
Applied manufacturing overhead		258,900
Total conversion costs	$	345,200

Required:

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.