Klein Corporation manufactures in separate processes refrigerators and freezers for homes. In each process, materials are entered at the beginning and conversion costs are incured uniformly. Production and cost data for the first process in making two products in two different manufacturing plants are as follows. Stamping Department Plant A R12 Refrigerators Production Data-June Plant B F24 Freezers Units started into production 21,000 4,000 Work in process percent complete 75 Work in process units, June 1-0--0- 20,000 2,500 60 Work in process units, June 30 Cost Data-June Work in process, June 1$-0 -0- Materials 840,000 720,000 Labor 220,000 221,000 Overhead420,000 292,000 $1,233,000 Total $1,480,000 Instructions (a) For each plant: 1. Compute the physical units of production. Compute equivalent units of production for materials and for conversion costs Determine the unit costs of production. Show the assignment of costs to units transferred out and in 3. 4. process. (b) Prepare the production cost report for Plant A for June 2012