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, 9,200 units, 70% completed$110,308*

*Direct materials (9,200 $9.40)$86,480Conversion (9,200 70% $3.70)23,828$110,308

Materials added during January from Weaving Department, 141,600 units$1,345,200

Direct labor for January227,092

Factory overhead for January277,556

Goods finished during January (includes goods in process, January 1), 143,200 unitsWork in process, January 31, 7,600 units, 45% completed

a. cost of production report for the Cutting Department.