a. Prepare a cost of production report tor the Cutting Department. If an amount bex does not require an entry, leave it blank. For the cost per equivalent unit computations, round vour answers to two decimal places. Unit information Unlis charged to production: Inventory in process, January 1 Pecelved from Weaving Department Total units accounted for by the Cutting Department Units to be assigned costs: Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Irventory in process, January 31 Total units to be assigned costs Costs per equivaient unit Total conts for samiary in Cutting Department Touat equivalent onis Cont per equivalent unit Couts migned to production: Equivalent Units Whole Units Direct Materials Cost Iaformation Direct Materiais Conversion Conversion Diroct Materials b. Compute and evaluate the change in the costs per equivalent unit for direct materials and conversion from the previous month (December). When the answer is an increase enter it as a positive number and when it's a decrease enter it as a negotive number. If ranic