Wildhorse 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 Beginning work in process units Units started into production Ending work in process units Percent complete as to conversion-ending inventory Cost Data Direct materials used in June $257,400 Direct labor incurred in June 69,680 Manufacturing overhead assigned in June 146,640 Total $473,720 June 0 28,600 2,600 40%