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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, 11,200 units, 75% completed		$140,000*
*Direct materials (11,200 $8.60)	$96,320
Conversion (11,200 75% $5.20)	43,680
	$140,000
Materials added during January from Weaving Department, 172,400 units		$1,499,880
Direct labor for January		401,396
Factory overhead for January		490,594
Goods finished during January (includes goods in process, January 1), 174,400 units
Work in process, January 31, 9,200 units, 25% 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 9745c3084ff8f86_1
Received from Weaving Department			fill in the blank 9745c3084ff8f86_2
Total units accounted for by the Cutting Department			fill in the blank 9745c3084ff8f86_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, January 1	fill in the blank 9745c3084ff8f86_4	fill in the blank 9745c3084ff8f86_5	fill in the blank 9745c3084ff8f86_6
Started and completed in January	fill in the blank 9745c3084ff8f86_7	fill in the blank 9745c3084ff8f86_8	fill in the blank 9745c3084ff8f86_9
Transferred to finished goods in January	fill in the blank 9745c3084ff8f86_10	fill in the blank 9745c3084ff8f86_11	fill in the blank 9745c3084ff8f86_12
Inventory in process, January 31	fill in the blank 9745c3084ff8f86_13	fill in the blank 9745c3084ff8f86_14	fill in the blank 9745c3084ff8f86_15
Total units to be assigned cost	fill in the blank 9745c3084ff8f86_16	fill in the blank 9745c3084ff8f86_17	fill in the blank 9745c3084ff8f86_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for January in Cutting Department		$fill in the blank 9745c3084ff8f86_19	$fill in the blank 9745c3084ff8f86_20
Total equivalent units		fill in the blank 9745c3084ff8f86_21	fill in the blank 9745c3084ff8f86_22
Cost per equivalent unit		$fill in the blank 9745c3084ff8f86_23	$fill in the blank 9745c3084ff8f86_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, January 1			$fill in the blank 9745c3084ff8f86_25
Costs incurred in January			fill in the blank 9745c3084ff8f86_26
Total costs accounted for by the Cutting Department			$fill in the blank 9745c3084ff8f86_27
Costs allocated to completed and partially completed units:
Inventory in process, January 1 balance			$fill in the blank 9745c3084ff8f86_28
To complete inventory in process, January 1	$fill in the blank 9745c3084ff8f86_29	$fill in the blank 9745c3084ff8f86_30	fill in the blank 9745c3084ff8f86_31
Cost of completed January 1 work in process			$fill in the blank 9745c3084ff8f86_32
Started and completed in January	fill in the blank 9745c3084ff8f86_33	fill in the blank 9745c3084ff8f86_34	fill in the blank 9745c3084ff8f86_35
Transferred to finished goods in January			$fill in the blank 9745c3084ff8f86_36
Inventory in process, January 31	fill in the blank 9745c3084ff8f86_37	fill in the blank 9745c3084ff8f86_38	fill in the blank 9745c3084ff8f86_39
Total costs assigned by the Cutting Department			$fill in the blank 9745c3084ff8f86_40

b. 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		$fill in the blank bd695501007ffbc_2
Change in conversion cost per equivalent unit		$fill in the blank bd695501007ffbc_4