Rosenthal Corronny manufactures bowing balls through two processes: Molding and packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are moldedico 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 3,000 Percent complete ending inventory Cost Data Materials Labor 5198,000 53,600 112,800 $361.400 Overhead Total Determine the costs to be assigned to the units transferred out and in process for June. Transferred out Work in process, June 30