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 20,100 Stage of completion for materials 80% Stage of completion for labor and overhead 30% Costs in work in process inventory: Materials $ 169,960 Labor 67,620 Overhead 17,300 Total costs in beginning work in process $ 254,880 Units started into production in January 60,300 Units completed and transferred in January 57,500 Costs added to production: Materials $ 257,530 Labor 290,427 Overhead 61,120 Total costs added into production in January $ 609,077 Work in process ending: Units in process 22,900 Stage of completion for materials 50% Stage of completion for labor and overhead 10% (a) Prepare a production cost report for Waterways using the weighted-average method.