The Cutting Department of Karachi Carpet Company provides the following data for January. Assume that all materials are added 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 Received from Weaving Department Total units accounted for by the Cutting Department Units to be assigned costs: Equivalent Units Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned cost Cost per equivalent unit: Total costs for January in Cutting Department Total equlvalent units b. Compute and evaluate the change in the costs per equivalent unit for direct materiais and conversion trom the previous month (December). If required, round your answers to two decimal places. 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