Work in process, January $1,9,000$ ?units, $75\%$ ?completed $$124,425$Direct materials $(9000$x $$10\mathrm{.}00)$ ? $$90,000$conversion $(9000$x$75\%$x$$5\mathrm{.}10)$ ? $$34,425$? $$124,425$Materials added during January from Weaving Department $,138800$ ?units $$1,394,940$Direct labor for January $305,708$Factory overhead for January $373,642$Goods finished during Janaury $($includes goods in process, January $)140400$ ?unitsWork in process, Janaury $31,7400$ ?units, $30\%$ ?completed

Costs Direct Materials Conversion Total Costs Cost per equivalent unit: Total costs for January in Cutting Department 1,394,940 679,350 Total equivalent units 138,800 135,870 Cost per equivalent unit Costs assigned to production: 10.05 5 Inventory in process, January 1 Costs incurred in January Total costs accounted for by the Cutting Department Cost 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 0 $ 124,425 2,074,290 2,198,715 V 124,425 Total costs assigned by the Cutting Department 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 answers to two decimal places. Check My Work 2 more Check My Work uses remaining. Increase or Decrease Amount Previous