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Cost of Production Report Work in process, January 1,8,800 units, 55% completed $97,636 * Direct materials (8,800$8.40) Conversion (8,80055%$4,90) Materials added during January from Weaving Department, 135,600 units $1,159,380 Direct labor for January 291,341 Factory overhead for January Goods finished during January (includes goods in process, January 1), 137,200 units Work in process, January 31,7,200 units, 35% completed Karachi Carpet Company Cost of Production Report-Cutting Department For the Month Ended January 31 Unit Information Units charged to production: Inventory in process, January 1 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 January Inventory in process, January 31 Total units to be assigned cost Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit \begin{tabular}{cc} Increase or Decrease & Amount \\ \hline & $ \\ \hline \end{tabular}