Reptoy Corporation marntactures lizard dolls in two departments, Molding and Assembly in the Molding Department, plastic is injected into a lizard shaped mold The dolls that come out of the molds are then transferred to the Assembly Departiment where hair is appliod. Kota uses a weighed avotage process cost systorn to collect costs in both depertiments On Jankaiy 1. the Molding Department had 4,000 dolls in process. These dolls were 1005 compliow with respect to direct imatenals and 7os compiefe with respect fo conversion cost Durng January. Molding completod 79,000 dots On January 31 . Molding had 7,000 dolls in werk in process These dolls were 100% compiefe with respinet to direct materials and 25\% correleto with resgect bo comersion cost Whit ate the Moiding Departmoress equavalont units relasod to materials for Jaruary? Te.000 180000 cosen 00000