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 25,740 Ending work in process units 2,340 Percent complete-ending inventory 40 % Cost Data Materials $231,660 Labor 62,712 Overhead 131,976 Total $426,348 Physical units Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Transferred out 0 25740 25740 23400 Work in process, June 30 2340 Total units 25740 Determine the equivalent units of production for materials and conversion costs. Total equivalent units eTextbook and Media Question Part Score Your answer is correct. Materials Compute the unit costs of production. Materials Unit Costs $ 25740 9 $ Conversion Costs Conversion Costs 24336 Total Unit Cost 8 $ 17 Your answer is partially correct. Determine the costs to be assigned to the units transferred out and in process for June. Transferred out $ 397800 Work in process, June 30 $ 25740 eTextbook and Media