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 2020 are presented below. Production Data June Beginning work in process units 0 Units started into production 22,660 Ending work in process units 2,060 Percent complete-ending inventory 40 % Cost Data Materials $203,940 Labor 55,208 Overhead 116,184 Total $375,332 Physical units Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Transferred out 0 22660 22660 21836 Work in process, June 30 259148 Total units 280984 Determine the equivalent units of production for materials and conversion costs. Materials Conversion Costs Total equivalent units 1.84 Compute the unit costs of production. Unit Costs Materials Conversion Costs Total Unit Cost Determine the costs to be assigned to the units transferred out and in process for June. Transferred out Work in process, June 30 $ 2060