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 June Beginning work in process units 0 Units started into production 25,080 Ending work in process units 2,280 Percent complete as to conversion-ending inventory 40% Cost Data Direct materials used in June $225,720 Direct labor incurred in June 61,104 Manufacturing overhead assigned in June 128,592 Total $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 25,080 Total units 25,080 Units accounted for Completed and transferred out 22,800 Work in process, June 30 2,280 Total units 25,080 Determine the equivalent units of production for materials and conversion costs. Materials Conversion Costs Total equivalent units