Sunland 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 2022 are presented below. Production Data June Beginning work in process units 0 Units started into production 24,420 Ending work in process units 2,250 Percent complete-ending inventory 40 % Cost Data Materials $219,780 Labor 59,500 Overhead 125.060 Total $404,340 Quantities Units to be accounted for Physical Units Work in process, June 1 0 Started into production 24420 Total units 24420 Units accounted for Transferred out 22170 Work in process, June 30 2250 Total units 24420 Production Cost Report For the Month Ended June 30, 2022 Materials Equivalent Units Conversion Costs Costs Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, June 1 Started into production Total costs Materials Conversion Costs $ $ Total Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, June 30 Materials Conversion costs Total costs $