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 23,800 19,040 Work in process units, July 31 3,570 595 Work in process percent complete 60 80 Cost DataJuly Work in process, July 1 $0 $0 Materials 452,200 342,720 Labor 278,936 130,900 Overhead 123,760 124,712 Total $854,896 $598,332

(a4)

For each plant show the assignment of costs to units transferred out and in process.

T12 Tables
Costs accounted for:
Transferred out		$
Work in process
Materials	$
Conversion costs
Total costs		$

C10 Chairs
Costs accounted for:
Transferred out		$
Work in process
Materials	$
Conversion costs
Total costs		$