16 using the average cost method. If required, round For the Month Ended January 31, 2016 Unit Information Units charged to production: Inventory in process, January 1 Received from Weaving Department Total units accounted for by the Cutting Department Units to be assigned costs: Total units to be assigned costs Cost Information Costs per equivalent unit: Total costs for January in Cutting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Cutting Department Costs allocated to completed and partially completed units: Transferred to finished goods in January Inventory in process, January 31 Total costs assigned by the Cutting Department