For the Month Ended January 31 Units Units charged to production: Inventory in process, January I Received from Weaving Department Total units accounted for by the Cutting Department Units to be assigned costs: Inventory in process, January 1 Started and completed in January Transferred to finished goods in fyuary Inventory in process, January 31 Total units to be assigned costs ire added at the Costs assigned to production: Inventory in process, Jamuary 1 Costs incurred in January Total costs accounted for by the cutting Department Cost allocated to completed and partially completed units: Inventory in process, January 1 balance To complete inventory in process, January 1 Cost of completed January 1 work in process started and completed in January Transterred to finished goods in January Inventory in process, January 31 Total costs assigned by the Cutting Department b. Compute and evaluate the change in the costs per equivalent unit, for direct materials and conversion from the previous month (Decenber) If required, round vour answers to two decimal places. Increase or Decrease Amount Change in direct materials cost per equlvalent unit Change in conversion cost per equivalent unit Total costs for January in Cuttino Department Total equivalent units Cost per equivalent unit osts assigned to production: Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Cutting Department cost allocated to completed and partially completed unite: Inventory in process, January 1 balance To complete inventory in process, Januany 1 Cont of completed January 3 work in process started and completed in January Transferred to finished goods in January Inventory in process; January 31 Total c