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

Stage of completion for materials

$80\%$

Stage of completion for conversion cost

$30\%$

Costs in work in process inventory:

Materials

Labor

Overhead

Total costs in beginning work in process

Units started into production in January

Units completed and transferred in January

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 conversion cost

$$167,780$

$67,630$

$17,310$

$$252,720$

$59,900$

$58,400$

$$278,501$

$279,060$

$60,970$

$$618,531$

$23,100$

$50\%$

$10\%$