The Cutting Department of Tangu Carpet Company provides the following data for December 2016. Assume that all materials are added at the beginning of the process.

Work in process, December 1, 9,200 units, 70% completed		$121,808*
*Direct materials (9,200 $9.6)	$88,320
Conversion (9,200 70% $5.2)	33,488
	$121,808
Materials added during December from Weaving Department, 141,600 units		$1,373,520
Direct labor for December		334,329
Factory overhead for December		408,625
Goods finished during December (includes goods in process, December 1), 143,200 units
Work in process, December 31, 7,600 units, 45% completed

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.