i dont understand , pls help me work out this prblem ( this is one problem )

Cost of Production Report The Cutting Department of Karachi Carpet Company provides the following data for January. Assume that all materials are added at the beginning of the process. Work in process, January 1, 12,200 units, 80% completed $142,984 *Direct materials (12,200 x $8.20) $100,040 Conversion (12,200 x 80% $4.40) 42,944 $142,984 Materials added during January from Weaving Department, 188,000 units $1,560,400 Direct labor for January 371,466 Factory overhead for January 454,014 Goods finished during January (includes goods in process, January 1), 190,200 units Work in process, January 31, 10,000 units, 30% completed 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. 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 1 142,984 Received from Weaving Department Total units accounted for by the Cutting Department Units to be assigned costs: Whole Units Equivalent Units Direct Conversion Materials Inventory in process, January 1 10,000 Started and completed in January Transferred to finished goods in January 190,200 Inventory in process, January 31 Total units to be assigned cost Cost Information Cost per equivalent unit: Direct Materials Conversion $ Total costs for January in Cutting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Total Conversion Direct Materials Total Conversion Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Cutting Department Costs 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 Transferred to finished goods in January Inventory in process, January 31 Total costs assigned by the Cutting Department 11. b. Compute and evaluate the change in the costs per equivalent unit for direct materials and conversion from the previous month (December). If required, round your answers to two decimal places. Increase or Decrease Change in direct materials cost per equivalent unit Increase Change in conversion cost per equivalent unit Increase Amount