Rosenthal Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubberplastics, 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 L June 1 Beginning work in process units Units started into production 28,820 Ending work in process units Percent complete-ending inventory 2,620 40 % Cost Data Materials $259,380 Labor 70,216 Overhead 147,768 Total $477,364 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 Worl in process, June 30 Total units Determine the equivalent units of production for materials and conversion costs