Seagren Industries Inc. manufactures in separate processes fumiture for homes. 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 C10-Chairs T12-Tables Work in process units, July 1 17,120 Units started into production 20.330 Work in process units, July 31 3,210 535 Work in process percent complete 60 80 Cost Data-Jul Work in process, July 1 $0 $0 406,600 Materials 308,160 Labo 250,594 17,700 103,469 Overhead 11,280 $768,474 $529,329 Total (a) For each plant: (1) Compute the physical units of production. 10 Chair 2 Tabl Units to be accounted for (2) Compute equivalent units of production for materials and for conversion costs. Materials Conversion costs T12 Tables C10 Chairs (3) Determine the unit costs of production. (Round unit costs to o decimal places, e.g. 25) aterials nversion Unit costs T12 Tables 10 Chairs Unit