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 0 Production Data-July Work in process units, July 1 Units started into production Work in process units, July 31 Work in process percent complete 21.800 3.270 60 Cost Data-July Work in process, July 1 $0 414,200 Materials Labor 255,496 Overhead 113,360 Total $ 783,056 Compute the physical units of production T12 Tables Units to be accounted for Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs T12 Tables