Because most of the parts for its irrigation systems are standard, Waterways handles the majority of its manufacturing as a process departments are the Molding, Cutting, and Welding it, which prepares items for sale in kits or individually. - January. Coutrabe Wrecurtiod Worik in groerich ian. Started anen perturion Mot dichat Cund Sitedule Eambitaral Show the equivalent units for materials and conversion costs if Waterways used FIFO instead of weighted-average