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. for January Show the equivalent units for materials and conversion couts if Waterwins used ftro instead of waghted-average. Units accounted for Complefed and transtered out Work in process, lan, 1 Marted and consical Units Work in process, lant, 31 Total units