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 25.080 2,280 40 % Cost Data Materials Labor Overhead Total $225,720 61.104 128,592 $415,416 Prepare a schedule showing physical units of production Physical units 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 eTextbook and Media Determine the equivalent units of production for materials and conversion costs. Materials Conversion Costs Total equivalent units e Textbook and Media Compute the unit costs of production. Materials Conversion Costs Total Unit Cost Unit Costs $ eTextbook and Media Determine the costs to be assigned to the units transferred out and in process for June. Transferred out $ Work in process, June 30 $ eTextbook and Media Prepare a production cost report for the Molding Department for the month of June. SHEFFIELD COMPANY Molding Department Production Cost Report 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 Costs Materials Unit costs Total Costs S $ $ Equivalent units Unit costs S Costs to be accounted for Work in process. June 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, June 30 $ Materials S Conversion costs Total costs