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Problem - 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
Units started into production
23,800
19,040
Work in process units, July 31
3,570
595
Work in process percent complete
60
80
Cost Data-July
Work in process, July 1
$0
Materials
452,200
342,720
Labor
278,936
130,900
Overhead
123,760
124,712
Total
$854,896
$598,332
For each plant compute the physical units of production.
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