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 nished 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 27,720 Ending work in process units 2,520 Percent completeending inventory 40 % M Materials $249,480 Labor 67,536 Overhead 142,128 Total $459,144