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 21,600

Stage of completion for materials 80%

Stage of completion for labor and overhead 30%

Costs in work in process inventory:

Materials $167,780

Labor 67,630

Overhead 17,310 Total costs in beginning work in process $252,720

Units started into production in January 59,900 Units completed and transferred in January 58,400

Costs added to production:

Materials $278,501

Labor 279,060

Overhead 60,970 Total costs added into production in January $618,531

Work in process ending:

Units in process 23,100

Stage of completion for materials 50%

Stage of completion for labor and overhead 10%

Prepare a production cost report for Waterways using the weighted-average method. (Round unit costs to 2 decimal places) Show the equivalent units for materials and conversion costs if waterways used FIFO instead of weighted-average.