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, 8,600 units, 75% completed		$110,940*
*Direct materials (8,600 $9.6)	$82,560
Conversion (8,600 75% $4.4)	28,380
	$110,940
Materials added during January from Weaving Department, 132,400 units		$1,277,660
Direct labor for January		263,250
Factory overhead for January		321,750
Goods finished during January (includes goods in process, January 1), 134,000 units
Work in process, January 31, 7,000 units, 35% completed