E21-11B The Welding Department of Hanson Manufacturing Company has the following production and manufacturing cost data for February 2017. All materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Materials Conversion costs Materials Labor Overhead $36,000 4,175 $ 40,175 157,140 32,780 64,853 Instructions Production Data Beginning work in process 27,000 units 1/10 complete 54,000 60,000 33,000 units 1/5 complete Units transferred out Units started Ending work in process Prepare a production cost report for the Welding Department for the month of February