i need help with part b, Can you show the steps of how you get the result, please?

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. Costs in work in process inventorv: Molding Department Production Report For the Month of January Units to be accounted for Work in process, Jan. 1 Started into production Total units \begin{tabular}{|} \hline 22100 \\ \hline 59800 \\ \hline 81.900 \\ \hline \end{tabular} Units accounted for Completed and transferred out Work in process. Jan. 31 Total units Conversion Costs Unit costs Costs in January Equivalent units Unit costs Costs to be accounted for Work in process. Jan. 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Completed and transterred out Show the equivalent units for materials and conversion costs if Waterways used FIFO instead of weighted-average