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
Production DataJuly		Plant 1 T12-Tables		Plant 2 C10-Chairs
Work in process units, July 1		0		0
Units started into production		21,500		19,500
Work in process units, July 31		3,100		600
Work in process percent complete		60		80
Cost DataJuly
Work in process, July 1		$0		$0
Materials		387,000		312,000
Labor		237,500		125,500
Overhead		106,920		107,060
Total		$731,420		$544,560

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

T12 Tables
Costs accounted for:
Transferred out		$
Work in process
Materials	$
Conversion costs
Total costs		$

C10 Chairs
Costs accounted for:
Transferred out		$
Work in process
Materials	$
Conversion costs
Total costs		$

B) Prepare the production cost report for Plant 1 for July 2017