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, 14,800 units, 80% completed		$174,640*
*Direct materials (14,800 $7.8)	$115,440
Conversion (14,800 80% $5)	59,200
	$174,640
Materials added during January from Weaving Department, 228,000 units		$1,812,600
Direct labor for January		489,091
Factory overhead for January		597,778
Goods finished during January (includes goods in process, January 1), 230,600 units
Work in process, January 31, 12,200 units, 25% completed

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 6bdc1effd00f03b_1
Received from Weaving Department			fill in the blank 6bdc1effd00f03b_2
Total units accounted for by the Cutting Department			fill in the blank 6bdc1effd00f03b_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, January 1	fill in the blank 6bdc1effd00f03b_4	fill in the blank 6bdc1effd00f03b_5	fill in the blank 6bdc1effd00f03b_6
Started and completed in January	fill in the blank 6bdc1effd00f03b_7	fill in the blank 6bdc1effd00f03b_8	fill in the blank 6bdc1effd00f03b_9
Transferred to finished goods in January	fill in the blank 6bdc1effd00f03b_10	fill in the blank 6bdc1effd00f03b_11	fill in the blank 6bdc1effd00f03b_12
Inventory in process, January 31	fill in the blank 6bdc1effd00f03b_13	fill in the blank 6bdc1effd00f03b_14	fill in the blank 6bdc1effd00f03b_15
Total units to be assigned costs	fill in the blank 6bdc1effd00f03b_16	fill in the blank 6bdc1effd00f03b_17	fill in the blank 6bdc1effd00f03b_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for January in Cutting Department		$fill in the blank 6bdc1effd00f03b_19	$fill in the blank 6bdc1effd00f03b_20
Total equivalent units		fill in the blank 6bdc1effd00f03b_21	fill in the blank 6bdc1effd00f03b_22
Cost per equivalent unit		$fill in the blank 6bdc1effd00f03b_23	$fill in the blank 6bdc1effd00f03b_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, January 1			$fill in the blank 6bdc1effd00f03b_25
Costs incurred in January			fill in the blank 6bdc1effd00f03b_26
Total costs accounted for by the Cutting Department			$fill in the blank 6bdc1effd00f03b_27
Cost allocated to completed and partially completed units:
Inventory in process, January 1 balance			$fill in the blank 6bdc1effd00f03b_28
To complete inventory in process, January 1		$fill in the blank 6bdc1effd00f03b_29	fill in the blank 6bdc1effd00f03b_30
Cost of completed January 1 work in process			$fill in the blank 6bdc1effd00f03b_31
Started and completed in January	$fill in the blank 6bdc1effd00f03b_32	fill in the blank 6bdc1effd00f03b_33	fill in the blank 6bdc1effd00f03b_34
Transferred to finished goods in January			$fill in the blank 6bdc1effd00f03b_35
Inventory in process, January 31	fill in the blank 6bdc1effd00f03b_36	fill in the blank 6bdc1effd00f03b_37	fill in the blank 6bdc1effd00f03b_38
Total costs assigned by the Cutting Department			$fill in the blank 6bdc1effd00f03b_39

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
Change in direct materials cost per equivalent unit		$fill in the blank c27377069fc3ff3_2
Change in conversion cost per equivalent unit		$fill in the blank c27377069fc3ff3_4