Use the average cost method with the following data:

Work in process, December 1, 5,100 units, 20% completed	$51,408
Materials added during December from Weaving Department, 96,400 units	943,756
Direct labor for December	241,520
Factory overhead for December	184,020
Goods finished during December (includes goods in process, December 1), 94,400 units
Work in process, December 31, 7,100 units, 60% completed

Prepare a cost of production report for the Cutting Department of Tanner Carpet Company for December 2016 using the average cost method. If required, round your cost per equivalent unit answer to two decimal places.

Tanner Carpet Company

Cost of Production Report-Cutting Department

For the Month Ended December 31, 2016

Units charged to production:	Number of Units
Inventory in process, December 1	fill in the blank 1
Received from Weaving Department	fill in the blank 2
Total units accounted for by the Cutting Department	fill in the blank 3

Units to be assigned costs:	Whole Units	Equivalent Units of Production
Transferred to finished goods in December	fill in the blank 4	fill in the blank 5
Inventory in process, December 31	fill in the blank 6	fill in the blank 7
Total units to be assigned costs	fill in the blank 8	fill in the blank 9

Costs per equivalent unit:	Costs
Total costs for December in Cutting Department	$fill in the blank 10
Total equivalent units	fill in the blank 11
Cost per equivalent unit	$fill in the blank 12
Costs assigned to production:
Inventory in process, December 1	$fill in the blank 13
Costs incurred in December	fill in the blank 14
Total costs accounted for by the Cutting Department	$fill in the blank 15
Costs allocated to completed and partially completed units:
Transferred to finished goods in December	$fill in the blank 16
Inventory in process, December 31	fill in the blank 17
Total costs assigned by the Cutting Department	$fill in the blank 18