Wock in process, lanisary 1,11,600 units, 65th completed *Dired ensterials (11,90039.00) 1128,148 . Converson (11,00065%=14,40) $94,400 $128,14833,744 Matersis assed ouring January from Weaving Department, 181,600 units 51,461,880 Direct labee por January 349,171 factory evertheas for Janubry 426,764 work in protesk, January 31,9,600 units, 45\% completed viaces. Karachi Carpet Company Cost of Production Report-Cutting Department For the Month Ended January 31 Units to be assigned costs: Inventory is process, January 1 searted wa completed in 3 awaary Dansferred to finished goods in January tweentany in precess, tanuery 31 . Tokal units te be msighed costs Costo assigned to probuction Inrentocy in irocess, semuary I Conte martes in Jaruary Vual costs acosunited for by the Cutving Department. Cout aliocued to completed and partivily compyted unita! Imrentory in presess, Jemary 1 betence tovestiete imrentory in precess, Januery 1 Cost of completed lonuary 1 mork in process Cost per equivalent unit: Fotal costs for danusry in Cutting Department Total equivalent unts Cost per equiwaient unt Coess astigned to production: Ementory in process, Imwary 7 Costu incurred in January Total cents accounted for by the Gating Degartinent Cont slocated to completed and partially completed units thventery in procesw, Inuary 1 baiance To esenpiete inversory in process, Inmary 1 Cott of completed laruary 1 mork in process stacted and concleted in Januery Transferred to finohed goods in Januery twentary in irocets, Ianuary 31 Tocal conts asigned by the Curting Oepartment Increase of Decrease Ameunt Change in direct material cost per equevent avi Cheve in conversins cast ber equevalent ust Wock in process, lanisary 1,11,600 units, 65th completed *Dired ensterials (11,90039.00) 1128,148 . Converson (11,00065%=14,40) $94,400 $128,14833,744 Matersis assed ouring January from Weaving Department, 181,600 units 51,461,880 Direct labee por January 349,171 factory evertheas for Janubry 426,764 work in protesk, January 31,9,600 units, 45\% completed viaces. Karachi Carpet Company Cost of Production Report-Cutting Department For the Month Ended January 31 Units to be assigned costs: Inventory is process, January 1 searted wa completed in 3 awaary Dansferred to finished goods in January tweentany in precess, tanuery 31 . Tokal units te be msighed costs Costo assigned to probuction Inrentocy in irocess, semuary I Conte martes in Jaruary Vual costs acosunited for by the Cutving Department. Cout aliocued to completed and partivily compyted unita! Imrentory in presess, Jemary 1 betence tovestiete imrentory in precess, Januery 1 Cost of completed lonuary 1 mork in process Cost per equivalent unit: Fotal costs for danusry in Cutting Department Total equivalent unts Cost per equiwaient unt Coess astigned to production: Ementory in process, Imwary 7 Costu incurred in January Total cents accounted for by the Gating Degartinent Cont slocated to completed and partially completed units thventery in procesw, Inuary 1 baiance To esenpiete inversory in process, Inmary 1 Cott of completed laruary 1 mork in process stacted and concleted in Januery Transferred to finohed goods in Januery twentary in irocets, Ianuary 31 Tocal conts asigned by the Curting Oepartment Increase of Decrease Ameunt Change in direct material cost per equevent avi Cheve in conversins cast ber equevalent ust
