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 items for sale in kits or individually. The following information is available for the Molding department for January. Work in process beginning: Units in process Stage of completion for materials Stage of completion for conversion cost Costs in work in process inventory: Materials Labor Overhead Total costs in beginning work in process Units started into production in January Units completed and transferred in January Costs added to production: Materials Labor Overhead Total costs added into production in January Work in process ending: Units in process Stage of completion for materials Stage of completion for conversion cost 21,400 80% 30% $166,710 66,960 17,210 $250,880 59,600 57,700 $253,551 268,927 61,110 $583,588 23,300 50% 10%

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 items for sale in kits or individually. The following information is available for the Molding department for January. Work in process beginning: Units in process Stage of completion for materials 21,400 80% Stage of completion for conversion cost 30% Costs in work in process inventory: Materials $166,710 Labor 66,960 Overhead 17,210 Total costs in beginning work in process $250,880 Units started into production in January Units completed and transferred in January Costs added to production: Materials Labor Overhead Total costs added into production in January Work in process ending: 59,600 57,700 $253,551 268,927 61,110 $583,588 Units in process 23,300 Stage of completion for materials 50% Stage of completion for conversion cost 10%