5. Prepare a cost of production report for the Cutting Department of Dalton Carpet Company for January. Use the average cost method to solve for the missing values with the following data: Description Dollar Amount Work in process, January 1, 3,400 units, 75% completed $32,000 Materials added during January from Weaving Department, 64,000 units 369,200 Direct labor 177,000 Factory overhead Goods finished during January (includes goods in process, January 1), 63,500 units Work in process, January 31, 3,900 units, 10% completed 89,710 ? ?