2. Bonita Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are entered at the beginning, and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows.

Cutting Department

Production Data-July	T12-Tables
Work in process units, July 1	0
Units started into production	21,200
Work in process units, July 31	3,180
Work in process percent complete	60

Cost Data- July
Work in process, July 1	$0
Materials	402,800
Labor	248,464
Overhead	110,240
Total	$761,504

a1) Compute the physical units of production.

a2) Compute equivalent units of production for materials and for conversion costs.

a3) Determine the unit costs of production.

a4) Show the assignment of costs to units transferred out and in process.