E16.13 (LO 3, 4) The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of the process. Prepare a production cost report. Production Data Beginning work in process Manufacturing Costs Beginning work in process Materials $18,000 Conversion costs 14,175 Materials Labor Overhead $ 32,175 180,000 67,380 61,445 Units transferred out Units started Ending work in process 15,000 units 1/10 complete 55,000 51,000 11,000 units 1/5 complete