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 Plant 2 Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete T12-Tables C10-Chairs 23,800 3,570 60 19,040 595 80 Cost Data-July Work in process, July1 Materials Labor Overhead $0 452,200 278,936 123,760 $0 342,720 30,900 124,712 $598,332 Total 854,896 998.2 (a1) For each plant compute the physical units of production T12 Tables C10 Chairs Units to be accounted for