Problem 3-3A (Video) (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 a product are as follows.

		Cutting Department
Production DataJuly		T12-Tables
Work in process units, July 1		0
Units started into production		21,600
Work in process units, July 31		3,240
Work in process percent complete		60
Cost DataJuly
Work in process, July 1		$0
Materials		410,400
Labor		253,152
Overhead		112,320
Total		$775,872

(a1)

Compute the physical units of production.

		T12 Tables
Units to be accounted for