Oriole 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 o 23,200 Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 3,500 60 Cost Data-July Work in process, July 1 $0 Materials 440,800 Labor 271,760 Overhead 120,640 Total $833,200 Compute the physical units of production. T12 Tables Units to be accounted for