Compute the physical units of production. Units to be accounted for T12 Tables Thakin 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 Work in process units, July 1 Units started into production T12-Tables 0 20,000 Work in process units, July 31 3,000 Work in process percent complete 60 Cost DataJuly Work in process, July 1 $0 Materials 380,000 Labor 234,400 Overhead 104,000 Total $718,400