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-July Work in process units, July 0 22,600 Units started into production Work in process units, July 3,390 31 Work in process percent complete 60 $0 Cost Data-July Work in process, July 1 Materials Labor Overhead Total 429,400 264,872 117,520 $811,792 *(a1) * Your answer is incorrect. Try again. Compute the physical units of production. T12 Tables Units to be accounted for 23000