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 data 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 Compute the physical units of production. T12 Tables Units to be accounted for 17,600 e Textbook and Media Attempts: 1 of (a2) Your answer is correct. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs Total equivalent units 17,600 16544 Determine the unit costs of production for July. Materials Conversion Costs Total Costs Unit costs- T12 Tables $ 19 $ 18 $ 37 Show the assignment of costs to units completed and transferred out and to work in process for July T12 Tables Costs accounted for: Completed and transferred out $ 632192 Work in process Materials $ Conversion costs Total costs e Textbook and Media