Problem 16-3A (Part Level Submission) Seagren Industries Inc. manufactures in separate processes fumiture for homes. In each process, materials are entered at the beginning, and conversion costs are incurred unifonmly. Production and cost data for the first process in making two products in two different manufacturing plants are as follows. Cutting Department Plant 1 Plant 2 Production Data July T12-Tables C10-Chairs. Work in process units, July 1 Units started into production 22,420 18,880 Work in process units, July 31 3,540 590 Work in process percent complete 60 80 ost Data July Work in process July 1. $0 $0 Materials 339,840 448,400 129,800 Labor 276,356 114,106 Overhead 122,720 Total $847,476 $583,746