Problem 21-1A

Zou Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are entered at the beginning of each process. Labor and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the Molding Department during June 2012 are presented below.

Production Data		June
Beginning work in process units		0
Units started into production		20,130
Ending work in process units		1,800
Percent completeending inventory		70	%

Cost Data
Materials		$209,352
Labor		54,860
Overhead		127,327
Total		391,539

Prepare a production cost report for the Molding Department for the month of June. ZOU COMPANY Molding Department Production Cost Report For the Month Ended June 30, 2012 Equivalent Units Conversion Materials Costs Physical Units Physical Quantities Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Transferred out Work in process, June 30 Total units Costs Materials Conversion Costs Total Unit costs Costs in June Equivalent units Unit costs Costs to be accounted for Work in process, June 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, June 30 Materials Conversion costs Total costs