Excel Assignment # 3 Spring Because most of the parts for its irrigation systems are standard, Northern Illinois Manufacturing 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 the Welding departments. All items eventually end up in the Package 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 $174,100 Labor 70,500 Overhead 104,650 Total costs in beginning work in process $349,250 Units started into production in January 74,000