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Excel Assignment # 3 - Production Cost Report Summer Because most of the parts for its irrigation systems are standard, Northern Illinois Manufacturing handles the majority of its manufacturing as a process cost system. There are multiple process departments. Three of these departments are the Molding, Welding, and Assembly 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 24,000 Stage of completion for materials 80% Stage of completion for labor and overhead 30% Costs in work in process inventory: Materials $172.460 Labor 68.900 Overhead 141.300 Total costs in beginning work in process $382.660 Units started into production in January 71.000 Costs added to production: Materials $378.605 Labor 690.080 Overhead 1383,160 Total cots added into production in January $2.451.845 Work in process ending Units in process 21.000 Stage of completion for materials 75% Stage of completion for labor and overhead 20% Instructions: Prepare a production cost report for Northern Illinois Manufacturing using the weighted-average method and then show the journal entry for transferring the units from Molding to the Welding Department