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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

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 added 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 2022 are presented below.

Production Data

June

Beginning work in process units 0
Units started into production 22,000
Ending work in process units 2,000
Percent complete as to conversionending inventory 40 %

Cost Data

Direct materials used in June $198,000
Direct labor incurred in June 53,600
Manufacturing overhead assigned in June 112,800
Total $364,400

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