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 a product are as follows. Cutting Department T12-Tables Production Data-Jul Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 0 24,200 3,630 60 Cost Data-July Work in process, July 1 Materials Labor Overhead $0 459,800 283,624 125,840 $869,264 Total (a1) Your answer is correct. Compute the physical units of production. T12 Tables Units to be accounted for 24200 Attempts: 1 of 4 used