Please help, I have missed the class that went over this. Please explain how you got the answer so it could help me learn!

Work in process, January 1,10,000 units, 70% completed *Direct materials (10,000$8.40) Conversion (10,00070%$4.00) Materials added during January from Weaving Department, 154,000 units Direct labor for January $84,00028,000$112,000 $112,000 Factory overhead for January Goods finished during January (includes goods in process, January 1), 155,800 units Work in process, January 31,8,200 units, 25% completed Karachi Carpet Company Cost of Production Report-Cutting Department For the Month Ended January 31 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: Equivalent Units Inventory in process, January 1 Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned cost Cost per equivalent unit: Cost Information Total costs for January in Cutting Department Total equivalent units Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total units to be assigned cost Cost Information 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: Inventory in process, January 1 balance To complete inventory in process, January 1 Cost of completed January 1 work in process Started and completed in January Transferred to finished goods in January Inventory in process, January 31 Total costs assigned by the Cutting Department Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit