Because most of the parts for its irrigation systems are standard. Waterways handles the majority of its manulacturing as a process cost system. There are multiple process departments. Three of these departments are the Molding, Cutting, and Welding departments. Allitems eventually end up in the Packaging Department, which prepares items for sale in kits or individually. The following information is available for the Molding department for January. Equlvalent Units xccounted for Workin process, Jan.1 Startedinto production Totalunits Units acceunted for Transferred out Workin procoss Jan 31 Totalunits Costs Unit costs Costsin January Equlvalent units Unitcosts Coststoberion accounted for Workin process, Jan.1: Startedinto production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, Jan. 31 Materials Conversion costs Total costs