Work in process, Jan. 1 Started into production Total units Units accounted for Completed and transferred out Work in process, Jan. 31 Total units Costs Materials Conversion Costs Total Unit costs Costs in January Equivalent units Unit costs $ $ $ $ $ $ Costs to be accounted for 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. (b) The parts of this question must be completed in order. This part will be available when you complete the part above. Prepare a production cost report for Waterways using the weighted-average method. (Round unit costs to 2 decimal places, e.g. 2.25.) 
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