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. Zubeina Manufacturing Company manufactures bowling balls through two processes: Moulding and Packaging. All Materials are entered at the beginning of each process. Labor and overhead are incurred unifomly throughout each process. Production and cost data for the Moulding department during June 2013 are presented below. Production Data June Beginning work in process units 4,000 Units started into production 20 000 Ending work in progress units 2000 Percent complete-ending inventory 10% Cost data S Materials 3 98 000 Labor 60 400 Overheads 6 12 800 Instructions: You are required to calculate the following: a) The Physical units of production. b) The equivalent units of production for materials and conversion. c) The unit cost of production for materials and conversion costs