B. Cum version from the pici Obj. 2,4 the following data for EX 17-17 Cost of production report The Cutting Department of Karachi Carpet Company provides the fol January. Assume that all materials are added at the beginning of the process Conversion cost per equivalent unit $5.10 Work in process, January 1, 1,400 units, 75% completed "Direct materials (1,400 x $12.65) Conversion (1,400 x 75% x 55.00) $ 22,960 $ 17,710 5,250 $22,960 $742,400 Materials added during January from Weaving Department, 58,000 units 134,550 Direct labor for January 151,611 Factory overhead for January Goods finished during January (includes goods in process, January 1), 56,200 units Work in process, January 31, 3,200 units, 30% completed A. Prepare a cost of production report for the Cutting Department. B. Compute and evaluate the change in the costs per equivalent unit for direct materials and conversion from the previous month (December)