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, 10,200 units, 80% completed		$141,576*
*Direct materials (10,200 $9.80)	$99,960
Conversion (10,200 80% $5.10)	41,616
	$141,576
Materials added during January from Weaving Department, 157,200 units		$1,556,280
Direct labor for January		358,862
Factory overhead for January		438,610
Goods finished during January (includes goods in process, January 1), 159,000 units
Work in process, January 31, 8,400 units, 30% completed

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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:		Number of Units
Inventory in process, January 1		fill in the blank e3665b019fe1fce_1
Received from Weaving Department		fill in the blank e3665b019fe1fce_2
Total units accounted for by the Cutting Department		fill in the blank e3665b019fe1fce_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, January 1	fill in the blank e3665b019fe1fce_4	fill in the blank e3665b019fe1fce_5	fill in the blank e3665b019fe1fce_6
Started and completed in January	fill in the blank e3665b019fe1fce_7	fill in the blank e3665b019fe1fce_8	fill in the blank e3665b019fe1fce_9
Transferred to finished goods in January	fill in the blank e3665b019fe1fce_10	fill in the blank e3665b019fe1fce_11	fill in the blank e3665b019fe1fce_12
Inventory in process, January 31	fill in the blank e3665b019fe1fce_13	fill in the blank e3665b019fe1fce_14	fill in the blank e3665b019fe1fce_15
Total units to be assigned cost	fill in the blank e3665b019fe1fce_16	fill in the blank e3665b019fe1fce_17	fill in the blank e3665b019fe1fce_18

Cost Information

Cost per equivalent unit:	Direct Materials	Conversion
Total costs for January in Cutting Department	$fill in the blank e3665b019fe1fce_19	$fill in the blank e3665b019fe1fce_20
Total equivalent units	fill in the blank e3665b019fe1fce_21	fill in the blank e3665b019fe1fce_22
Cost per equivalent unit	$fill in the blank e3665b019fe1fce_23	$fill in the blank e3665b019fe1fce_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, January 1			$fill in the blank e3665b019fe1fce_25
Costs incurred in January			fill in the blank e3665b019fe1fce_26
Total costs accounted for by the Cutting Department			$fill in the blank e3665b019fe1fce_27
Costs allocated to completed and partially completed units:
Inventory in process, January 1 balance			$fill in the blank e3665b019fe1fce_28
To complete inventory in process, January 1	$fill in the blank e3665b019fe1fce_29	$fill in the blank e3665b019fe1fce_30	fill in the blank e3665b019fe1fce_31
Cost of completed January 1 work in process			$fill in the blank e3665b019fe1fce_32
Started and completed in January	fill in the blank e3665b019fe1fce_33	fill in the blank e3665b019fe1fce_34	fill in the blank e3665b019fe1fce_35
Transferred to finished goods in January			$fill in the blank e3665b019fe1fce_36
Inventory in process, January 31	fill in the blank e3665b019fe1fce_37	fill in the blank e3665b019fe1fce_38	fill in the blank e3665b019fe1fce_39
Total costs assigned by the Cutting Department			$fill in the blank e3665b019fe1fce_40

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a. How much more (percentage amount) needed to be done to the beginning work in process units to make the units complete to transfer to the next department? Did these units require more material cost or more conversion cost? How much, in terms of cost, had been done to these units in the prior period? In order for units to be transferred to the next department, the units have to be complete with respect to both materials and conversion. When are materials added in the process? How complete are the units in ending inventory with respect to materials? How complete are the units in ending inventory with respect to conversion? Materials and conversion cost needs to be allocated among the equivalent units. Are the numbers of equivalent units the same for materials