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 through out each process. Production and cost data for the molding department during June 2017 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

Parent complete-ending inventory 40%

Cost Data

Materials $198,000

Labor 53,600

overhead 112,800

Total $364,400

Instruction

(a) make a schedule showing physical units of production

(b) Determine the equivalent units of production for materials and conversion costs

(c) compute the units cost of production.

(d) Determine the costs to be assigned to the units transferred out and in process for June

(e) make a production cost report for the molding Department for the month of June