Cant of hodoction Report Costs Costs Conversion Cotal Costs Costa per equivalem unit: Total costs for January in Cuting Department Total equivalent units Cost per equivalent unit Coss assigned to production Costs assigned to production! Imentory in process, zemuary 1 Cents incurred in January Total costs accounted for by the Cuting Depertment Cost allocated to completed and partially completed units: teventary in process, samuary 1 balance To complete inventery in process, January 1 Cout of comeleted asmusir 1 work in process Glarted and cempleted in January framferred to finlated posds in January Inyentory in process, January 31 Total costs assigned by the cutting Department Increase or Decrease Amount Chemes in direct materials cost per equavient unit Cherge in ceeversion cost per eculvalent unit