Thakin 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 two products in two different manufacturing plants are as follows.

Cutting Department Plant 1 T12-Tables Plant 2 C10-Chairs Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 21,400 3,210 60 17,120 535 80 Cost Data-July Work in process, July 1 Materials Labor Overhead $0 406,600 250,808 111,280 $768,688 308,160 117,700 112,136 $537,996 Total (al) For each plant compute the physical units of production T12 Tables C10 Chairs Units to be accounted for