urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department 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 $2025$ 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

June

$0$

$26,400$

$2,400$

$40\%$

Cost Data

Direct materials used in June

$$237,600$

Direct labor incurred in June

$64,320$

Manufacturing overhead assigned in June

$135,360$