Piscataway Plastics Company manufactures a highly specializedplastic that is used extensively in the automobile industry. Thefollowing data have been compiled for the month of June. Conversionactivity occurs uniformly throughout the production process.

Work in process, June 1—60,000 units:
Direct material: 100% complete, cost of	$	292,500
Conversion: 40% complete, cost of		159,200
Balance in work in process, June 1	$	451,700
Units started during June		240,000
Units completed during June and transferred out tofinished-goods inventory		190,000
Work in process, June 30:
Direct material: 100% complete
Conversion: 60% complete
Costs incurred during June:
Direct material	$	487,500
Conversion costs:
Direct labor	$	81,800
Applied manufacturing overhead		245,400
Total conversion costs	$	327,200

Required:

Prepare schedules to accomplish each of the followingprocess-costing steps for the month of June. Use theweighted-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.

OPTIONS:

• Direct-material costs
• Units completed and transferred out during June
• Units started during June
• Work in process, June 1
• Work in process, June 30
• Conversion costs
• Costs incurred during June

Analysis of physical flow of units.

	Physical Units Total units to account for Total units accounted for

Calculation of equivalent units.

	Equivalent Units Physical Units Direct Material Conversion Total units accounted for Total equivalent units

Computation of unit costs. (Round "Cost per equivalent unit" to2 decimal places.)

	Direct Material Conversion Total Total costs to account for Equivalent units Costs per equivalent unit

Analysis of total costs. (Round "Cost per equivalent unit" to 2decimal places.)

	Number of Equivalent Units Cost per Equivalent Unit Total Cost Cost of goods completed and transferred Direct material (Ending WIP Inventory) Conversion (Ending WIP Inventory) Total costs accounted for