Cutting Department
	Plant 1	Plant 2
Production Data-July	T12-Tables	C10-Chairs
Work in process units, July 1	0	0
Units started into production	20000	18000
Work in process units, July 31	3000	500
Work in process percent complete	60	80
Cost Data-July
Work in process, July 1	0	0
Materials	380000	288000
Labor	234400	110000
Overhead	104000	104800
Total	718400	502800

(a) For each plant

1. Compute the physical units of production

2. Compute equivalent units of production for materials and for conversion costs

3. Determine the unit costs of production

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

(b) Prepare the production cost report for Plant 1 for July 2017