Because most of the parts for its irrigation systems are standard, Waterways handles the majority of its manufacturing as a pro cost system. There are multiple process departments. Three of these departments are the Molding. Cutting, and Welding departments. All items 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. Units started into production in January 59,800 Units completed and transferred in January 58,300 Costs added to production: \begin{tabular}{lr} Materials & $281,593 \\ Labor & 311,150 \\ Overhead & 60,120 \\ \hline Total costs added into production in January & $652,863 \\ \hline \end{tabular} Work in process ending: Units in process 25,600 Stage of completion for materials 50% Stage of completion for conversion cost 10% Prepare a production cost report for Waterways using the weighted-average method. (Round unit costs to 2 decimal places. e.8. 2.25.) Units accounted for Completed and transferred out Work in process, Jan. 31 Total units Conversion Costs Materials Unit costs Costs in January Equivalent units Unit costs Costs to be accounted for Costs to be accounted for Work in process, Jan. 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Completed and transferred out Work in process, Jan. 31 Materials Conversion costs Total costs