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 Data—July		Plant 1  T12-Tables		Plant 2  C10-Chairs
Work in process units, July 1		0		0
Units started into production		23,000		18,400
Work in process units, July 31		3,450		575
Work in process percent complete		60		80
Cost Data—July
Work in process, July 1		$0		$0
Materials		437,000		331,200
Labor		269,560		126,500
Overhead		119,600		120,520
Total		$826,160		$578,220

 

(a1) For each plant compute the physical units of production.