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 2017 are presented below. production data june beginning work in process units –0– units started into production 22,000 ending work in process units 2,000 percent complete—ending inventory 40% cost data materials $198,000 labor 53,600 overhead 112,800 total $364,400 instructions (a) prepare a schedule showing physical units of production. (b) determine the equivalent units of production for materials and conversion costs. (c) compute the unit costs of production.

(a) Physical units of production:

Units to be accounted for:

Work in process, June 1:      -

Started into production = 22,000 units

Total units = 22,000

Units to be accounted for:

Transferred out, :    20,000

Work in process, June 30 = 2,000 units

Total units = 22,000 units

(b) Equivalent units for material = units Transferred out + Work in process, June 30

                                                    = 20,000 + 2,000 × 100%

                                                    = 22,000

Equivalent units for conversion cost = units Transferred out + Work in process, June 30

                                                    = 20,000 + 2,000 × 40%

                                                    = 20,000 + 800

                                                    = 20,800

(c)

                                            = $9

                                            = $8

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