Problem 3-2A Rosenthal 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 2017 are presented below Production Data June Beginning work in process units Units started into production Ending work in process units Percent complete-ending inventory 25,080 2,280 40 % Cost Data Materials Labor Overhead $225,720 61,104 128,592 $415,416 Total Prepare a schedule showing physical units of production. Physical units 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 Determine the equivalent units of production for materials and conversion costs. Materials Conversion Costs Total equivalent units Compute the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.)