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 avaiable for the Molding department for January Units started into production in January 59,600 Units completed and transferred in January 57,700 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 comversion cost $253.551 268,927 61.110 $583,598 23,300 50% 10% Show the equivalent units for materials and corversion costs it Waterways used FIFO instead of weighted-average