Cullumber 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. Cutting Department Production Data-July Work in process units, July 1 T12-Tables 0 Units started into production 25,600 Work in process units, July 31 3,840 Work in process percent complete as to conversion, July 31 60% Cost Data-July Work in process, July 1 Direct materials used in July Direct labor incurred in July $0 486,400 300,032