Please explain how you get the answer.

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, 9,400 units, 75% completed $104,575* *Direct materials (9,400 x $8.20) $77,080 Conversion (9,400 x 75% x $3.90) 27,495 $104,575 $1,194,600 255,744 Materials added during January from Weaving Department, 144,800 units Direct labor for January Factory overhead for January Goods finished during January (includes goods in process, January 1), 146,400 units Work in process, January 31, 7,800 units, 35% completed 312,576 a. Prepare a cost of production report for the Cutting Department. If an amount is zero or a blank, enter in "0". 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 9,400 144.800 Received from Weaving Department 154,200 Total units accounted for by the Cutting Department Previous Check My Work ALARA Equivalent Units Direct Conversion Materials Whole Units Inventory in process, January 1 9,400 0 2,350 Started and completed in January 78,680 X 100 x Transferred to finished goods in January 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 s Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Tota 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: Previous Check My Work O ch eBook Print Item 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 hinili Transferred to finished goods in January Inventory in process, January 31 Total costs assigned by the Cutting Department Feedback 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 Amount Increase Change in direct materials cost per equivalent unit Increase Change in conversion cost per equivalent unit Feedback Feedback Previous Check My Work