Question 3 of 4 View Policies Show Attempt History < Current Attempt in Progress 22.49/25 ! 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 23,600 Stage of completion for materials 80% Stage of completion for labor and overhead 30% Costs in work in process inventory: Materials $168.260 Labor 67.760 Overhead 17,320 Total costs in beginning work in process $253,340 Units started into production in January 59.500 Units completed and transferred in January 57.700 Costs added to production: Materials $267,516 Labor 293,942 Overhead 60,730 Total costs added into production in January $622,188 Work in process ending Units in process 25,400 Stage of completion for materials 50% Stage of completion for labor and overhead 10%