Kasten 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 2008 are presented below.
Production Data
June
Beginning work in process units 0
Units started into production 21,200
Ending work in process units 2,120
Percent complete ending inventory 60%
Cost Data
Materials $209,880
Labor 53,424
Overhead 119,568
Total $382,872