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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 denartments. All items eventuallu pent un in the Darkaoine Denartment which prepares items for sale in kits or individually. or January. Show the equivalent units for materials and conversion costs if Waterways used FifO instead of weighted-average. WATERWAYS CORPORATION Molding Department Production Report For the Month of January Equivalent Units Physical Units Started into production Total units Units accounted for Completed and transferred out Work in process, Jan. 31 Total units Materials Conversion Costs Units to be accounted for Work in process, Jan: 1 Materials Conversion Costs Costs Materials Conversion 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 transferned out Work in process, Jan 31 Materials Converion costs Total costs 5 447300 Costs 447552 60480 5 7604: 17612 MaterialsConversionCostsTotal s 5 80110 5 70041