Problem 16-3A (Part Level Submission)Seagren Industries Inc. manufactures in separate processes furniture for homes. 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 1T12-Tables Plant 2C10-Chairs Work in process units, July 1 0 0 Units started into production 19,000 16,000 Work in process units, July 31 3,000 500 Work in process percent complete 60 80 ? Cost Data?July Work in process, July 1 \$0 \$0 Materials 380,000 288,000 Labor 234,200 110,000 Overhead 104,000 96,700 ???Total \$718,200 \$494,700
(a) For each plant:

(1)?Compute the physical units of production.

 T12 Tables C10 Chairs Units to be accounted for

(2)?Compute equivalent units of production for materials and for conversion costs.

 Materials Conversion Costs T12 Tables C10 Chairs

(3)?Determine the unit costs of production.?(Round unit costs to 0 decimal places, e.g. 25.)

 Materials Conversion Costs Total Costs Unit costs-T12 Tables \$ \$ \$ Unit costs-C10 Chairs \$ \$ \$

(4)?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 \$

 C10 Chairs Costs accounted for: ???Transferred out \$ ???Work in process ??????Materials \$ ??????Conversion costs ?????????Total costs \$