Problem 16-3A (Part Level Submission) separate processes. In each process, materials are entered at the beginning, and conversion costs are incurred uniformly. Thakin Industries Inc. manufactures dorm furniture 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 22,800 18,240 Work process units, July 31 3,420 570 Work 60 80 process percent complete Cost Data-July Work in process, July 1 $0 $0 Materials 433,200 328,320 Labor 267,216 125,400 Overhead 118,560 119,472 $818,976 $573,192 Total (a1) For each plant compute the physical units of production. T12 Tables C10 Chairs