separate processes. In each process, materials are entered at the beginn ing, and conversion costs are incurred uniformly. Production and cost data for the first process in making two as follows. Tnen a d fferact man fac mture Cutting Department Plant 1 Plant 2 T12-Tables Production Data-July C10-Chairs iork process unlts, July 1 17,6 started 22,000 ade 31 3,300 550 process percent complete Work 60 Cost Data-July Work pracess, July 1 S0 Materials 418,000 316.800 Labor 257,840 121,000 114.400 115,280 Overhead $790,240 5553,080 Total *(a1) For each plant compute the physical units of praduction. T12 Tables C10 Chairs Units to be accounted for