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 1 Units started into production Work in process units, July 31 Work in process percent complete 22,600 3,390 60 Cost Data-July Work in process, July 1 Materials Labor Overhead Total 429,400 264,872 117,520 $811,792 (ai) ZYour answer has been saved and sent for grading. See Gradebook for score details. Compute the physical units of production. T12 Tables Units to be accounted for 22,600 (a2) Your answer has been saved and sent for grading. See Gradebook for score details. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs T12 Tables 22,600 21,244 Click if you would like to Show Work for this question: Open Show Work (a3) ZYour answer has been saved and sent for grading. See Gradebook for score details. Determine the unit costs of production. Materials Conversion Costs Total Costs Unit costs-T12 Tables $ 19 18 3 7 Click if you would like to Show Work for this question: Open Show Work (24) 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