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.

Beginning work in process units0

Units started into production

24,420

Ending work in process units

2,220

Percent completeending inventory40%

Materials$219,780

Labor59,496

Overhead$ 125,208

Total$404,484

Prepare a schedule showing physical units of production.

Units to be accounted for

Work in process, June 10

Started into production24, 420

Total units24,420

Units accounted for

Transferred out?

Work in process, June 302,220

Total units?