(see image attached)

1. What is the Equivalent Units of Production (EPU) for conversion costs?

a. 20,400

b. 20,600

c. 20,800

d. 21,000

2. What is the EPU for direct materials?

a. 16,000

b. 18,000

c. 20,000

d. 22,000

P17-2A 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 begin- ning 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 Units started into production Ending work in process units Percent complete-ending inventory -0- 22,000 2,000 40% Cost Data Materials Labor Overhead $198,000 53,600 112,800 Total $364,400