Work in process, January $1,7,100$ units, $70\%$ completed

Materials added during January from Weaving Department, $134,200$ units

Direct labor for January

Factory overhead for January

Goods finished during January $($includes goods in process, January $1),131,400$ units

Work in process, January $31,9,900$ units, $10\%$ completed

$$52,682$

$967,582$

$238,567$

$144,503$

Dalton Carpet Company

Cost of Production Report$-$Cutting Department

For the Month Ended January $31$

Units charged to production:

Inventory in process, January $1$

Received from Weaving Department

Total units accounted for by the Cutting Department Information

Units to be assigned costs:

Transferred to finished goods in January

Inventory in process, January $31$

Total units to be assigned costs

Cost per equivalent unit:

Total costs for January in Cutting Department

Cost per equivalent units

Costs assigned to production:

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