Swifty 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 T12-Tables Production Data--July 0 20,400 Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 3,060 60 Cost Data-July Work in process, July 1 Materials $0 387,600 Labor 239,088 Overhead 106,080 Total $732,768 pes Cerwin Maiale Utol CE Wurtin pret Started into 2000 Tests DIE ccounted for Transferred out 1740 1734 40 Workin MY 11 10 300 That 240 Conversion Cast Unitats Total Cats C Colent units 2000 19.00 Castle counted for Work BOM fihi fi pod Total costs Reconciliation Schedule Costs Trans Wur ul 31 M EU Cewer Physical Us JOO 34 0400 Carw Material To |