Because most of the parts for its irrigation systems are standard, Waterways 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 Packaging Department which prepares iterns for sale in kits or individually. The following information is available for the Molding department for January. Costs in work in process inventory: Materials $167,320 Labor 67,830 Overhead Total costs in beginning work in process Units started into production in January 60,100 Units completed and transferred in January 58.100 Costs added to production: Materials $268,679 Labor 278,060 Work in process ending: Units in process 24.900 Stage of completion for materials 50% Stage of completion for conversion cost 10% Show the equivalent units for materials and conversion costs if Waterways used FIFO instead of weighted-average