WP$21$ Because most of the parts for its irrigation systems are standard, Waterways han$-$

dles 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 Depart$-$

ments. 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.

Instructions

$($a$)$ Prepare a production cost report for Waterways using the weighted$-$average method.