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, 8,800 units, 65% completed $99,572 "Direct materials (8,800 x $8.00) $70,400 Conversion (8,800 x 65% x $5.10) 29,172 $99,572 $1,105,140 Materials added during December from Weaving Department, 135,600 units 303,120 Direct labor for December Factory overhead for December 370,480 Goods finished during December (includes goods in process, December 1), 137,200 units Work in process, December 31, 7,200 units, 45% completed Hide a. Prepare a cost of production report for the Cutting Department. If an amount is zero or a blank, enter in "O". For the cost per equivalent unit computations, round your answers to two decimal places. Tangu Carpet Company Cost of Production Report-CuttingDepartment For the Month Ended December 31, 2014 Unit Information Units charged to production: Inventory in process, December 1 Received from Weaving Department Total units accounted for by the Cutting Department