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, 13,600 units, 55% completed		$183,328*
*Direct materials (13,600 $10.4)	$141,440
Conversion (13,600 55% $5.6)	41,888
	$183,328
Materials added during January from Weaving Department, 209,600 units		$2,200,800
Direct labor for January		530,339
Factory overhead for January		648,193
Goods finished during January (includes goods in process, January 1), 212,000 units
Work in process, January 31, 11,200 units, 20% 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 9c9f6cfb7f9004f_1
Received from Weaving Department	fill in the blank 9c9f6cfb7f9004f_2
Total units accounted for by the Cutting Department	fill in the blank 9c9f6cfb7f9004f_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, January 1	fill in the blank 9c9f6cfb7f9004f_4	fill in the blank 9c9f6cfb7f9004f_5	fill in the blank 9c9f6cfb7f9004f_6
Started and completed in January	fill in the blank 9c9f6cfb7f9004f_7	fill in the blank 9c9f6cfb7f9004f_8	fill in the blank 9c9f6cfb7f9004f_9
Transferred to finished goods in January	fill in the blank 9c9f6cfb7f9004f_10	fill in the blank 9c9f6cfb7f9004f_11	fill in the blank 9c9f6cfb7f9004f_12
Inventory in process, January 31	fill in the blank 9c9f6cfb7f9004f_13	fill in the blank 9c9f6cfb7f9004f_14	fill in the blank 9c9f6cfb7f9004f_15
Total units to be assigned costs	fill in the blank 9c9f6cfb7f9004f_16	fill in the blank 9c9f6cfb7f9004f_17	fill in the blank 9c9f6cfb7f9004f_18
Cost Information
Costs per equivalent unit:
	Direct Materials	Conversion
Total costs for January in Cutting Department	$fill in the blank 9c9f6cfb7f9004f_19	$fill in the blank 9c9f6cfb7f9004f_20
Total equivalent units	fill in the blank 9c9f6cfb7f9004f_21	fill in the blank 9c9f6cfb7f9004f_22
Cost per equivalent unit	$fill in the blank 9c9f6cfb7f9004f_23	$fill in the blank 9c9f6cfb7f9004f_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, January 1			$fill in the blank 9c9f6cfb7f9004f_25
Costs incurred in January			fill in the blank 9c9f6cfb7f9004f_26
Total costs accounted for by the Cutting Department			$fill in the blank 9c9f6cfb7f9004f_27
Cost allocated to completed and partially completed units:
Inventory in process, January 1 balance			$fill in the blank 9c9f6cfb7f9004f_28
To complete inventory in process, January 1		$fill in the blank 9c9f6cfb7f9004f_29	fill in the blank 9c9f6cfb7f9004f_30
Cost of completed January 1 work in process			$fill in the blank 9c9f6cfb7f9004f_31
Started and completed in January	$fill in the blank 9c9f6cfb7f9004f_32	fill in the blank 9c9f6cfb7f9004f_33	fill in the blank 9c9f6cfb7f9004f_34
Transferred to finished goods in January			$fill in the blank 9c9f6cfb7f9004f_35
Inventory in process, January 31	fill in the blank 9c9f6cfb7f9004f_36	fill in the blank 9c9f6cfb7f9004f_37	fill in the blank 9c9f6cfb7f9004f_38
Total costs assigned by the Cutting Department			$fill in the blank 9c9f6cfb7f9004f_39

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	DecreaseIncreaseIncrease	$fill in the blank a1f07101306103a_2
Change in conversion cost per equivalent unit	DecreaseIncreaseIncrease	$fill in the blank a1f07101306103a_4