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 1-40,000 units: Direct material: 100% complete, cost of conversion : 40% complete, cost of $209,500 154,600 $364,100 230,000 Balance in work in process, June 1 Units started during June Units completed during June and transferred out to finished-goods inventory Work in process, June 30: 190,000 Direct material: 100% complete Conversion : 60% compiete Costs incurred during June: $492,500 Direct material Conversion costs: Direct labor Applied manufacturing overhead Total conversion costs 86,300 258,900 $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