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 $1,7,800$ units, $75\%$ completed

$**$ Direct materials $(7,800$$$8)$

Conversion $(7,80075\%$$$5\mathrm{.}5)$

Materials added during January from Weaving Department, $120,000$ units

Direct labor for January

Factory overhead for January

Goods finished during January $($includes goods in process, January $1),121,400$ units,

Work in process, January $31,6,400$ units, $40\%$ completed

$[$$$94,{575}^{**}],[$$$62,400],[32,175],[$$$94,575]$

$$966,000$

$287,007$

$350,787$

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 $1$

Received from Weaving Department

Total units accounted for by the Cutting Department

Units to be assigned costs:

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 equivalent units

Cost per equivalent unit

Costs assigned to production:

Inventory in process, January $1$

Costs incurred in January

Total costs accounted for by the Cutting Department

Costs allocated to completed and partially completed units:

Equivalent Units

Whole Units

Cost Information

Direct Materials

Direct Materials

Conversion

Conversion

$$

$$

$$

$$

$$

Direct Materials

$q,$

Conversion

$$

Total $$

$$

Inventnny in nreroce lanulary $1$ halanre