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 Production Data—July T12-Tables Work in process units, July 1 0 Units started into production 21,200 Work in process units, July 31 3,180 Work in process percent complete 60 Cost Data—July Work in process, July 1 $0 Materials 402,800 Labor 248,464 Overhead 110,240 Total $761,504 Compute the physical units of production. T12 Tables Units to be accounted for