The cutting department of Karaachi carpert company provides the following data for January. assune that all materials are added at the beginning of the process. work in procedd january 1, 1,400 units, 75% completed $22,960 Direct materials (1,400x$12.65 Conversion (1,400x 75%x $5.00 ). $17,710+5,250 = $ 22,960 Materials added during January from weaving department 58,00o units $742,400 direct labor January 134,550 factory overhead for January 151,611 Goods finished during January ( inclydes goids in process, January 1), 56,200 units work in process January 31, 3,200 units 30% completed a.)prepare a codt of production report for cuttingbdepartment. b.) compute and evalute the change in the costs per equivalent unit for direct materials and conversion from the previous month December