Sunland 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		24,200
Work in process units, July 31		3,630
Work in process percent complete		60
Cost DataJuly
Work in process, July 1		$0
Materials		459,800
Labor		283,624
Overhead		125,840
Total		$869,264

(a1).

Compute the physical units of production.

(a2)

Compute equivalent units of production for materials and for conversion costs. (a3)

Determine the unit costs of production. (a4)

For each plant show the assignment of costs to units transferred out and in process

b.

Produce a production cost report