costsystem. Thete are muleiple process deportments. Three of these departments are the Molding. Cutting, and Weleling 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. Costs Materials Conversion Unit costs Costs in January Equivalent units Unit costs Costs to be accounted for Workin process, dan. 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Completed and transferred out Work in process, Jan. 31. Materials Comversion costs Total costs