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 24,100 80% Stage of completion for labor and overhead 30% Costs in work in process inventory: Materials $168,470 Labor 68,020 Overhead 17,160 Total costs in beginning work in process $253,650 Units started into production in January 59,800 Units completed and transferred in January 58,300 Costs added to production: Materials $281,593 Labor 311,150 Overhead 60,120 Total costs added into production in January $652,863 Work in process ending: Units in process 25,600 Stage of completion for materials 50% Stage of completion for labor and overhead 10%