Because moat of the parts for its irrication systems are standard, Waterways handles the majority of its manufacturing as a process cost systam. There are multiple process departments. Thres of these departments are the Moldine Cuttine and Welding departments. All itams eventually end up in the Packaging Department which prepares items for sale in kits or individually. ior January. Show the equivalent units for materials and conversion costs if Waterways used FIFO instead of weighted-average