ProductionData		June
	Beginning work in process units		-0-
	Units started into production		20,000
	Ending work in process units		2,000
	Percent complete-ending inventory		60%
	Cost Data
	Materials		$198,000
	Labor		50,400
	Overhead		112,800
	Total		$361,200

Prepare a schedule showing physical units of production

Physical Units
Units to be accounted for
Work in process, June1
Started intoproduction
Total units
Units accounted for
Transferred out
Work in process, June30
Total units

Determine the equivalent units of production for materials andconversion costs.

Materials
Conversion costs

Compute the unit costs of production.

Unit cost-Materials	$
Unit cost-Conversion costs	$
Total unit costs	$

Determine the costs to be assigned to the units transferred and inprocess for June.

Costs accounted for
Transferred out		$
Work in process, June 30
Materials	$
Conversioncosts
Total costs		$