The following data pertain to the Canandaigua Carpet Company for January.

Work in process, January 1 (in units).........................................25,000

Units started during January..................................................... ?

Total units to account for.......................................................80,000

Units completed and transferred out during January................ ?

Work in process, January 31 (in units)......................................20,000

Total equivalent units: direct material.......................................80,000

Total equivalent units: conversion............................................ ?

Work in process, January 1: direct material.............................. $232,000

Work in process, January 1: conversion................................... ?

Costs incurred during January: direct material......................... ?

Costs incurred during January: conversion................................ 820,000

Work in process, January 1: total cost...................................... 342,600

Total costs incurred during January........................................... 1,220,000

Total costs to account for........................................................ 1,562,600

Cost per equivalent unit: direct material.................................... 7.90

Cost per equivalent unit: conversion......................................... ?

Total cost per equivalent unit...................................................22.00

Cost of goods completed and transferred out during January................. ?

Cost remaining in ending work-in-process inventory: direct material..... ?

Cost remaining in ending work-in-process inventory: conversion...84,600

Total cost of January 31 work in process.....................................242,600

Additional Information:

a. Direct material is added at the beginning of the production process, and conversion activity occurs uniformly throughout the process.

b. The company uses weighted-average process costing.

c. The January 1 work in process was 25 percent complete as to conversion.

d. The January 31 work in process was 30 percent complete as to conversion.

Required:

Compute the missing amounts, and prepare the firm's January production report.