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 24,200 19,360 Work in process units, July 31 3,630 605 Work in process percent complete 60 80 Cost DataJuly Work in process, July 1 $0 $0 Materials 459,800 348,480 Labor 283,624 133,100 Overhead 125,840 126,808 Total $869,264 $608,388 (a1) For each plant compute the physical units of production. T12 Tables C10 Chairs Units to be accounted for