Cust of Brpolvegons fieort Stated and completed in lanusy Tinsfered to finiched goods in lanuary Inveritory in process, January 31 fotal unts to be assigned eor: Conk per equvalent unt: Total costs for arnary ai Cuting Department Total equvalert units Cost per equivalent unt Costs assigned to production: Imventory in process, lanwary 1 Costinformation Dect Materuls Conversion rotal Costs harred in lenuary Total costs accounted for by the Cutting Degartment Costs alocated to completed and partalv completed unes: Ifventory in process, January 1 balance To complete inventory in procets, zanuary 1 Coct of complited lanuary 1 wokn n process started and completed in January Tranderred to friched goods in Janiary Invertory in process, Ianuary 31 . Total costs assigned by the Cuting Departenent Change in drect muterials cast per equivalent une ounge n colversion cot per equrdere unt Cust of Brpolvegons fieort Stated and completed in lanusy Tinsfered to finiched goods in lanuary Inveritory in process, January 31 fotal unts to be assigned eor: Conk per equvalent unt: Total costs for arnary ai Cuting Department Total equvalert units Cost per equivalent unt Costs assigned to production: Imventory in process, lanwary 1 Costinformation Dect Materuls Conversion rotal Costs harred in lenuary Total costs accounted for by the Cutting Degartment Costs alocated to completed and partalv completed unes: Ifventory in process, January 1 balance To complete inventory in procets, zanuary 1 Coct of complited lanuary 1 wokn n process started and completed in January Tranderred to friched goods in Janiary Invertory in process, Ianuary 31 . Total costs assigned by the Cuting Departenent Change in drect muterials cast per equivalent une ounge n colversion cot per equrdere unt