How do I evaluate the cost per equivalent unit for direct materials and conversion from December (the previous month)

p.s January's direct materials equivalent cost per unit is 8.35 and conversion cost per equivalent unit is 5.30

Cost of Production Report 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, 11,800 units, 60% completed $133,576 Direct materials (11,800 * $8.20) $96,760 Conversion (11,800 X 60% * $5.20) 36,816 $133,576 Materials added during January from Weaving Department, 181,600 units $1,516,360 Direct labor for January 427,201 Factory overhead for January 522,135 Goods finished during January (includes goods in process, January 1), 183,800 units Work in process, January 31, 9,600 units, 25% completed a. Prepare a cost of production report for the Cutting Department. If an amount is zero or a blank, enter in "O". For the cost per equivalent unit computations, round your answers to two decimal places. 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 Change in conversion cost per equivalent unit