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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 T12-Tables Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 20,600 3,090 60 $0 Cost Data-July Work in process, July 1 Materials Labor Overhead Total 391,400 241,432 107,120 $739,952 Compute the physical units of production. T12 Tables Units to be accounted for Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs T12 Tables e Textbook and Media 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 THAKIN INDUSTRIES INC. Cutting Department Plant 1 Production Cost Report For the Month Ended July 31, 2020 Equivalent Units Physical Units Conversion Costs Materials Quantities 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 Materials Total Costs 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