Sheffield 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 Beginning work in process units Units started into production Ending work in process units Percent complete-ending inventory June 0 22.220 2.020 40 % Cost Data Materials Labor Overhead Total $199.980 54.136 113,928 $368,044 For the Month Ended June 30, 2020 Equivalent Units Conversion Materials Costs Physical Units Quantities Units to be accounted for Work in process, June 1 Started into production Total units Units accounted for Transferred out Work in process, June 30 Total units Conversion Costs Materials $ Costs Unit costs Total Costs Equivalent units Unit costs $ $ Costs to be accounted for Work in process, June 1 Started into production $ Total costs Conversion Costs Materials Total : $ $ $ $