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 T12-Tables Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 24,800 3,720 60 Cost Data-July Work in process, July 1 Materials Labor Overhead Total $0 471,200 290,656 128,960 $890,816 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs T12 Tables 24800