Carla Vista Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are added at the beginning and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows. Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete as to conversion, July 31 Cutting Department T12-Tables 0 23.600 3.540 60% $0 Cost Data-July Work in process, July 1 Direct materials used in July Direct labor incurred in July Manufacturing overhead assigned in July 448.400 276,592 122.720 Total $847,712 (21) Compute the physical units of production. T12 Tables Units to be accounted for Save for Later Attempts: 0 of 1 used Submit Answ (a2) Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs Total equivalent units Save for Later Attempts: 0 of 1 used Submit Answ (23) Determine the unit costs of production for July. Materials Conversion Costs Total Costs Unit costs-T12 Tables $ $ $