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$209,500Conversion: 40% complete, cost of108,600Balance in work in process, June 1$318,100Units started during June210,000Units completed during June and transferred out to finished-goods inventory200,000Work in process, June 30:Direct material: 100% completeConversion: 60% completeCosts incurred during June:Direct material$492,500Conversion costs:Direct labor$84,950Applied manufacturing overhead254,850Total conversion costs$339,800

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.