Sheridan 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 added 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 2022 are presented below. Production Data Beginning work in process units Units started into production Ending work in process units Percent complete as to conversion-ending inventory Cost Data Direct materials used in June $182,160 Direct labor incurred in June 49,312 Manufacturing overhead assigned in June 103,776 Total $335,248 June 20,240 1,840 40% 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 Completed and transferred out Work in process, June 30 Total units T Determine the equivalent units of production for materials and conversion costs. Materials Total equivalent units eTextbook and Media Compute the unit costs of production. Unit Costs Conversion Costs Materials Conversion Costs Total Unit Cost eTextbook and Media Determine the costs to be assigned to the units completed and transferred out and to work in process for June. Transferred out Work in process, June 30