Ivanhoe 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 T12-Tables Work in process units, July 1 Units started into production 0 23,000 Work in process units, July 31 3,450 Work in process percent complete 60 Cost Data-July Work in process, July 1 $0 Materials 414,000 Labor 247,940 Overhead 119,600 Total $781,540 Determine the unit costs of production. Materials Unit costs- T12 Tables S $ Conversion Costs Total Costs