Problem 16-3A (Part Level Submission) Thakin 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 two products in two different manufacturing plants are as follows. Cutting Department Plant 1 T12-Tables Plant 2 C10-Chairs Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 22,600 3,390 18,080 565 80 Cost Data-July Work in process, July 1 Materials Labor Overhead 429,400 264,872 117,520 $811,792 325,440 124,300 118,424 $568,164 Total (al) For each plant compute the physical units of production. T12 Tables C10 Chairs Units to be accounted for