Cutting Department Production Data-July T12-Tables Work in process units, July 1 Units started into production 23,400 Work in process units, July 31 3,510 Work in process percent complete Cost Data-July Work in process, July 1 Materials 444,600 Labor 274,248 Overhead 121,680 Total $840,528 Compute the physical units of production. T12 Tables Units to be accounted for e Textbook and Media Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs T12 Tables Determine the unit costs of production. Materials Conversion Costs Total Costs Unit costs-T12 Tables $ e Textbook and Media Show the assignment of costs to units transferred out and in process. T12 Tables Costs accounted for: Transferred out Work in process Materials Conversion costs Total costs e Textbook and Media Physical Units Conversion Costs Quantities Materials Units to be accounted for Work in process, July 1 Started into production Total units Units accounted for Transferred out Work in process, July 31 Total units Conversion Costs Costs Materials Total Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, July 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs Total costs