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		0
Units started into production		24,860
Ending work in process units		2,260
Percent completeending inventory		40	%

Cost Data
Materials		$223,740
Labor		60,568
Overhead		127,464
Total		$411,772

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.) Molding Department Production Cost Report For the Month Ended June 30, 2017 Equivalent Units Physical Conversion Units Materials Costs 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 Conversion Costs Materials Total Costs Unit costs Total Costs 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