Cost of Production Report

The Cutting Department of Tangu Carpet Company provides the following data for December 2014. Assume that all materials are added at the beginning of the process.

Work in process, December 1, 11,600 units, 75% completed		$166,170*
*Direct materials (11,600 $10.80)	$125,280
Conversion (11,600 75% $4.70)	40,890
	$166,170
Materials added during December from Weaving Department, 178,800 units		$1,939,980
Direct labor for December		354,335
Factory overhead for December		433,075
Goods finished during December (includes goods in process, December 1), 180,800 units
Work in process, December 31, 9,600 units, 30% completed

b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (November). If required, round your answers to two decimal places.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	SelectDecreaseIncreaseCorrect 1 of Item 2	$
Change in conversion cost per equivalent unit	SelectDecreaseIncreaseCorrect 3 of Item 2	$

Units charged to production Inventory in process, December Received from Weaving Department Total units accounted for by the cutting Department Units to be assigned oeember pleted in December Inventory in process, December 31 uni, mes Costs per equivalent unit: Total equivalent units Costs akciigned to productior Inventory in process, December costs allocated to completed and partially completed units: plete inventory in process December 1 Cost of completed December 1 work in pleted in December Tramifered to finished goods in December Inventory in process, December 31 Tang Carpat Company Production port cutting Departme For the Month Endlad Ducambar 31,20dA Equivalent Units units Matera Conwerson