Toronto Titanium Corporation manufactures a highly specialized titanium sheathing material that is used extensively in the aircraft industry. The following data have been compiled for the month of June. Conversion activity occurs uniformly throughout the production process.

Work in process, June 150,000 units:
Direct material: 100% complete, cost of	$	271,000
Conversion: 40% complete, cost of		155,400
Balance in work in process, June 1	$	426,400
Units started during June		230,000
Units completed during June and transferred out to finished-goods inventory		190,000
Work in process, June 30:
Direct material: 100% complete
Conversion: 60% complete
Costs incurred during June:
Direct material	$	485,000
Conversion costs:
Direct labor	$	83,150
Applied manufacturing overhead		249,450
Total conversion costs	$	332,600

Required:

Prepare schedules to accomplish each of the following process-costing steps for the month of June. Use the weighted-average method of process costing.

!. Analysis of physical flow of units?

1.

2.

3.

Total units to account for?

Calculation of equivalent unit

Physical Units Direct Material Conversion

1.

2.

3

Total units accounted for?

Total equivalent units?