Because most of the parts for its irrigation systems are standard, Evian handles

the majority of its manufacturing as a process 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 Package department which prepares items for

sale in kits or individually.

The following information is available for the Molding department for January.

Work in process beginning: 22,000 units , Total costs in beginning work in process $252,854

Costs in work in process inventory: Materials $168,020, Labor 67,564, Overhead 17,270

Units started into production in January 60,000

Units completed and transferred-out in January 58,000

Costs added to production: Materials $264,940, Labor 376,188, Overhead 60,578 =Total costs added into production in January $701,706

Work in process ending:

Units in process 24,000

Stage of completion for materials 100%

Stage of completion for labor and overhead 30%

Instructions for part 3

(a) Prepare a production cost report for Evian using the weighted-average method.