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 Unts started into production 22,000 Ending work in process units 3,000 Percent complete ending inventory Cost Data Materials Labor Overhead Total 3198,000 53,600 112,800 $364,400 Compute the unit costs of production. Materials Conversion Costs Total Unit Cost Unit Costs