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, 13,200 units, 65% completed		$149,688*
*Direct materials (13,200 $9)	$118,800
Conversion (13,200 65% $3.6)	30,888
	$149,688
Materials added during January from Weaving Department, 203,200 units		$1,859,280
Direct labor for January		335,231
Factory overhead for January		409,727
Goods finished during January (includes goods in process, January 1), 205,600 units
Work in process, January 31, 10,800 units, 40% completed

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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			fill in the blank 15129cfc8ff904f_1
Received from Weaving Department			fill in the blank 15129cfc8ff904f_2
Total units accounted for by the Cutting Department			fill in the blank 15129cfc8ff904f_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, January 1	fill in the blank 15129cfc8ff904f_4	fill in the blank 15129cfc8ff904f_5	fill in the blank 15129cfc8ff904f_6
Started and completed in January	fill in the blank 15129cfc8ff904f_7	fill in the blank 15129cfc8ff904f_8	fill in the blank 15129cfc8ff904f_9
Transferred to finished goods in January	fill in the blank 15129cfc8ff904f_10	fill in the blank 15129cfc8ff904f_11	fill in the blank 15129cfc8ff904f_12
Inventory in process, January 31	fill in the blank 15129cfc8ff904f_13	fill in the blank 15129cfc8ff904f_14	fill in the blank 15129cfc8ff904f_15
Total units to be assigned cost	fill in the blank 15129cfc8ff904f_16	fill in the blank 15129cfc8ff904f_17	fill in the blank 15129cfc8ff904f_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for January in Cutting Department		$fill in the blank 15129cfc8ff904f_19	$fill in the blank 15129cfc8ff904f_20
Total equivalent units		fill in the blank 15129cfc8ff904f_21	fill in the blank 15129cfc8ff904f_22
Cost per equivalent unit		$fill in the blank 15129cfc8ff904f_23	$fill in the blank 15129cfc8ff904f_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, January 1			$fill in the blank 15129cfc8ff904f_25
Costs incurred in January			fill in the blank 15129cfc8ff904f_26
Total costs accounted for by the Cutting Department			$fill in the blank 15129cfc8ff904f_27
Costs allocated to completed and partially completed units:
Inventory in process, January 1 balance			$fill in the blank 15129cfc8ff904f_28
To complete inventory in process, January 1	$fill in the blank 15129cfc8ff904f_29	$fill in the blank 15129cfc8ff904f_30	fill in the blank 15129cfc8ff904f_31
Cost of completed January 1 work in process			$fill in the blank 15129cfc8ff904f_32
Started and completed in January	$fill in the blank 15129cfc8ff904f_33	fill in the blank 15129cfc8ff904f_34	fill in the blank 15129cfc8ff904f_35
Transferred to finished goods in January			$fill in the blank 15129cfc8ff904f_36
Inventory in process, January 31	fill in the blank 15129cfc8ff904f_37	fill in the blank 15129cfc8ff904f_38	fill in the blank 15129cfc8ff904f_39
Total costs assigned by the Cutting Department			$fill in the blank 15129cfc8ff904f_40

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b. Compute and evaluate the change in cost 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
Change in direct materials cost per equivalent unit	DecreaseIncrease	$fill in the blank 76dd28f53fbc07d_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank 76dd28f53fbc07d_4