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Work in process, 3anuary 1,7,600 unes, 55% complited Cooos finished during larkisry (inctudes goods in process, Jarnuary 13) 109,200 units Work in process, Jinuary 31,5,590

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Work in process, 3anuary 1,7,600 unes, 55% complited Cooos finished during larkisry (inctudes goods in process, Jarnuary 13) 109,200 units Work in process, Jinuary 31,5,590 unew 20s corngieted places, karadu Carpe company cost of Broductoon Report-Cuttmp beportment for the Month Ended January 31 Wruts cturoed to productioni Imencory in irecems, darwary 1 fieceivend from Wermo beportment How iamis atcourfed for ty the Guting Depatment Units to be mughed cuits: Siavalere vint: Linectary in process, lanumy 1 slinted aral umpleted in lansary Thanefich tu finished goode in lanumy Tatal units accounted for by the ourting Demartment. Cos per equavaient unat Coots assitaned te probuction: tnventory in process; lanisry 1 Costs Hkcarred in Janeany Jotal cust accourated for by the Cuthing Department Costs alocated to completed and partialy completed inits. Imentary in process, January 1 bdance Tis comeghe imentiory ith krocess, farnanry 3 cos of completea January 1 work in process tinaried and corspieted in laruary fiareferred to feeshed goods in January thinhory in piocens, 3aruary 31 total casts asegnes by the conting Departmend Gange in diret motorais coit per equivaient unt Chorge if cirmywracn met per equivalent unit

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