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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 21,200 Work in process beginning: Units in process Stage of completion for materials Stage of completion for conversion cost Costs in work in process inventory: 80% 30% Materials $166.780 Labor 68.150 17.270 Overhead Total costs in beginning work in process $252,200 60,400 Units started into production in January Units completed and transferred in January Costs added to production 58,200 Costs in work in process inventory: Materials $166,780 Labor 68,150 Overhead 17,270 Total costs in beginning work in process $252,200 Units started into production in January 60,400 58,200 Units completed and transferred in January Costs added to production: Materials $285,473 Labor 278,100 60,260 $623,833 Overhead Total costs added into production in January Work in process ending: Units in process 23,400 Stage of completion for materials 50% Stage of completion for conversion cost 10% Prepare a production cost report for Waterways using the weighted average method. (Round unit costs to 2 decmai places eg. 2.25.) WATERWAYS CORPORATION Molding Department Production Report For the Month of January Equivalent Units Physical Units Conversion Costs Materials Quantities Units to be accounted for 21200 Work in process, Jan. 1 Started into production Total units 31000 Units accounted for Completed sad Units accounted for Completed and transferred out 58200 58200 58200 Work in process, Jan 31 23.100 11700 2300 Total units B1600 69900 605.00 Conversion Costs Costs Materials Unit costs 166780 85420 $ Costs in January Equivalent units 89900 60540 Unit costs 2.38 $ 1.41 0.31 / 1 uestion 1 of 2 > $ Costs to be accounted for Work in process, Jan 1 Started into production $ Total costs Cost Reconciliation Schedule Costs accounted for Completed and transferred out Work in process, Jan 31 $ Materials Question 1 of 2 > 0.31/1 production Total costs Cost Reconciliation Schedule Costs accounted for Completed and transferred out Work in process, Jan 31 Materials DE Conversion costs Total costs