3. The Welding Department of Batista Manufacturing Company has the following production and manufacturing cost data for February 2010.All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process Beginning work in process 15,000 units Materials $18,000 1/10 complete Conversion costs 14.175 $32.175 Units transferred out 49,000 Materials 180,000 Units started 60,000 Labor 32,780 Ending work in process 26,000 units Overhead 61,445 1/5 complete Instructions Prepare a production cost report for the Welding Department for the month of February