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 21,400 Stage of completion for materials 80% Stage of completion for labor and overhead 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 59,600 Units completed and transferred in January 57,700 Costs added to production: Materials $253,551 Labor 268,927 Overhead 61,110 Total costs added into production in January $583,588 Work in process ending: Units in process 23,300 Stage of completion for materials 50% Stage of completion for labor and overhead 10%