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

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 l Plant 2 roduction Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete T12-Tables C10-Chairs 23,370 3,690 60 19,680 615 80 ost Data-Ju Work in process, July 1 Materials Labor Overhead $0 467,400 288,066 127,920 $883,386 $0 354,240 135,300 118,941 $608,481 Total For each plant; (1) Compute the physical units of production. T12 Tables C10 Chair Units to be accounted for