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	$	131,500
Conversion: 40% complete, cost of		142,200
Balance in work in process, June 1	$	273,700
Units started during June		210,000
Units completed during June and transferred out to finished-goods inventory		190,000
Work in process, June 30:
Direct material: 100% complete
Conversion: 60% complete
Costs incurred during June:
Direct material	$	492,500
Conversion costs:
Direct labor	$	80,450
Applied manufacturing overhead		241,350
Total conversion costs	$	321,800

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.

	Physical Units
Total units to account for
Total units accounted for

Calculation of equivalent units.

		Equivalent Units
	Physical Units	Direct Material	Conversion
Total units accounted for
Total equivalent units

Computation of unit costs. (Round "Cost per equivalent unit" to 2 decimal places.)

	Direct Material	Conversion	Total
Total costs to account for
Equivalent units
Costs per equivalent unit

Analysis of total costs. (Round "Cost per equivalent unit" to 2 decimal places.)

	Number of Equivalent Units	Cost per Equivalent Unit	Total Cost
Cost of goods completed and transferred
Direct material (Ending WIP Inventory)
Conversion (Ending WIP Inventory)
Total costs accounted for