Remington Shipping, Inc. is contemplating the use of process costing to track the costs of its operations. The operation consists of three segments (departments): receiving, shipping, and delivery. Containers are received at Remington's docks and sorted according to the ship they will be carried on. The containers are loaded onto a ship, which carries them to the appropriate port of destination. The containers are then off-loaded and delivered to the receiving company.

Remington Shipping wants to begin using process costing in the shipping department. Direct materials represent the fuel costs to run the ship, and "Containers in transit" represents work in process. Listed below is information about the shipping department's first month's activity.

(a) Determine the physical flow of containers for the month.

Physical flow of containers

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 2012 are presented below. Production Data June Beginning work in process units 0 Units started into production 25,300 Ending work in process units 2,300 Percent complete-ending inventory 40 % Cost Data Materials $227,700 Labor 61,640 Overhead 129,720     Total $419,060 Determine the costs to be assigned to the units transferred and in process for June. Transferred out $ Work in process, June 30 $