Chapter 3 Homework Question 3 of 7 < > 115 E Sandhill 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. Cost Dats-July Work in process July 1 Direct materials used in July Cutting Department 112-Tables 0 24,000 3600 60% 50 456,000 281.200 Direct labor incurred in July Manufacturing overhead assigned in July Tota 124800 5862080