The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,880 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 44,300; ending inventory of 7,200 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,900 of materials and $36,765 of conversion costs; materials costs added in Polishing during the month, $213,618; labor and overhead applied in Polishing during the month, $127,600 and $258,440, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs The equivalent units of production enter a number of units enter a number of units eTextbook and Media Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $enter a dollar amount rounded to 2 decimal places $enter a dollar amount rounded to 2 decimal places eTextbook and Media Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.) Transferred out $enter a dollar amount rounded to 0 decimal places Ending work in process $enter a dollar amount rounded to 0 decimal places

Rosenthal 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		June
Beginning work in process units		0
Units started into production		24,420
Ending work in process units		2,220
Percent completeending inventory		40	%

Cost Data
Materials		$219,780
Labor		59,496
Overhead		125,208
Total		$404,484

(a)

Prepare a schedule showing physical units of production.

Physical units
Units to be accounted for
Work in process, June 1		enter a number of units
Started into production		enter a number of units
Total units		enter a total number of units
Units accounted for
Transferred out		enter a number of units
Work in process, June 30		enter a number of units
Total units		enter a total number of units