Lily 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. Production Data - July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete Cutting Department T12-Tables 0 23,200 3,480 60 Cost Data --July Work in process, July 1 Materials Labor $0 440,800 271,904 120,640 $833,344 Overhead Total Compute the physical units of production. T12 Tables Units to be accounted for