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 $1,9,600$ units, $80\%$ completed

$*$Direct materials $(9,600$$$8\mathrm{.}8)$

$$116,736**$

Conversion $(9,60080\%$$$4\mathrm{.}2)$

$\backslash$table$[[$$$84,480$