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Workin process beginning: Unitsin process Stage of completion for materials Stage of completion for labor and overhead 30% Costs in workin process inventory: \begin{tabular}{lr} Materials & $169,610 \\ Labor & 68,160 \\ Overhead & 17,450 \\ \hline Totalcostsin beginningworkin process & $255,220 \\ \hline \end{tabular} Unitsstarted into production in January 59,800 Units completed and transferred in January Costsadded to production: Materials $248,269 Labor 272.062 Workin processending Units in process 21,800 Stage of completion for materials 50% Stage of completion for labor and overhead 10% Preparea production costreport for Waterways using the weighted-average method. WAIERWAYS CORPOPAION Molding Department Production Report Costs Unitcosts Costsin January Equivalent units Unitcosts Conversion Coststobe accounted for Workin process lan1 Started into production Totalcosts cost Reconcillation Schedule Costs accounted for Transferrod out Workin process, Jan. 31 Materials Corversion costs Total costs Show the equivalent units for materials and conversion costs if Waterwoys used FIFO instead of weighted-average. Units accounted for Completed and transferred out Workin process, Jan.1 Started and completed in Jan. Workin process, Jan.31 Totalunits