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Carla Vista 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 0 24,000 Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 3,600 60 $0 Cost Data-July Work in process, July 1 Materials 432,000 258,720 Labor 124,800 Overhead $ 815,520 Total (a1) Compute the physical units of production. T12 Tables Units to be accounted for