E21-13 The Welding Department of Healthy Company has the following production and man- ufacturing cost data for February 2017. 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 55,000 Materials 180,000 Units started 51,000 Labor 67.380 Ending work in process 11.000 units Overhead 61.445 1/5 complete Instructions Prepare a production cost report for the Welding Department for the month of February Sess costing to track the costs of Ship