Current Attempt in Progress 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 22,500 Stage of completion for materials 80% Stage of completion for labor and overhead 30% Costs in work in process inventory: Materials $167,120 Labor 67,040 Overhead 17.240 Total costs in beginning work in process $251,400 Units started into production in January 60.300 Units completed and transferred in January 58,400 Costs added to production: Materials $269,188 Labor 298,872 Overhead 60,980 Total costs added into production in January $629,040 Work in process ending Units in process 24,400 Stage of completion for materials 50% Stage of completion for labor and overhead 10%