Oriole Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are added at the beginning, and conversion costs are incurred uniformly. Production and cost date for the first process in making a product are as follows. Cutting Department Production Data-July T12-Tables Work in process units, July 1 0 Units started into production 17,600 Work in process units, July 31 2.640 Work in process percent complete as to conversion. July 31 60% Cost Data-July Work in process. July 1 $0 Direct materials used in July 334.400 Direct labor incurred in July 206.272 Manufacturing overhead assigned in July 91.520 Total $ 632.192 (a1) Compute the physical units of production. T12 Tables Units to be accounted for