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 1—40,000 units:

Direct material: 100% complete, cost of.............................................................          $110,500

Conversion: 38% complete, cost of.........................................................................           22,375

Balance in work in process, June 1..........................................................................      $132,875

Units started during June.........................................................................................         190,000

Units completed during June and transferred out to finished-goods inventory...... 180,000

 Work in process, June 30:

 Direct material: 100% complete

 Conversion: 55% complete

 Costs incurred during June:

Direct material………...........................................................................              $430,000

 Conversion costs:

Direct labor............................................................................................            $128,000

Applied manufacturing overhead..........................................................           192,000

Total conversion costs...........................................................................           $320,000

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.

1. Analysis of physical flow of units.

2. Calculation of equivalent units.

3. Computation of unit costs.

4. Analysis of total costs.