Seagren Industries Inc. manufactures in separate processes furniture 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.

b. Prepare the production cost report for Plant 1 for July 2014.

Problem 16-3A (Part Level Submission) Seagren Industries Inc. manufactures in separate processes furniture 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 T12-Tables Production Data-July C10-Chairs Work in process units, July 1. 20,900 Units started into production 17,600 Work in process units, July 31 3,300 550 Work in process percent complete 60 80 Cost Data-July Work in process, July 1 $0 $0 316,800 Materials 18,000 257,620 Labor 121,000 106,370 114,400 Overhead Total $790,020 $544,170