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
Production DataJuly		Plant 1 T12-Tables		Plant 2 C10-Chairs
Work in process units, July 1		0		0
Units started into production		21,200		16,960
Work in process units, July 31		3,180		530
Work in process percent complete		60		80
Cost DataJuly
Work in process, July 1		$0		$0
Materials		402,800		305,280
Labor		248,464		116,600
Overhead		110,240		111,088
Total		$761,504		$532,968

(a1)

For each plant compute the physical units of production.

		T12 Tables		C10 Chairs
Units to be accounted for