Sunland Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are added at the beginning, and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows. Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Cutting Department T12-Tables 18,800 2,820 Work in process percent complete as to conversion, July 31 60% Cost Data-July Work in process, July 1 $0 Direct materials used in July 357,200 Direct labor incurred in July 220,336 Manufacturing overhead assigned in July 97,760 Total $675,296 Quantities: Units to be accounted for Work in process. July 1 Started into production Total units Units accounted for Completed and transferred out Physical SUNLAND INDUSTRIES INC. Cutting Department Production Cost Report Units Materials Equivalent Units Conversion Costs Completed and transferred out Work in process, July 31 Total units Costs: Unit costs Total Costs Equivalent units Unit costs Conversion Materials Costs Tot