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. Total costs added into production in January $609,989 Work in process ending: Units in process 26,800 Stage of completion for materials 50% Stage of completion for conversion cost 10% For the montro january Equivalent Units Quantities Physical Units Conversion Materials Costs Units to be accounted for Work in process, Jan. 1 24200 Started into production Total units Units accounted for Completed and transferred out Work in process, Jan. 31 Total units 1000 Costs Materials Conversion Costs Unit costs Costs in January Equivalent units Unit costs