Exercise 16-13

The Welding Department of Healthy Company has the following production and manufacturing 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		15,300	units, 1/10 complete
Materials		$17,900				Units transferred out		54,800
Conversion costs		14,860		$32,760		Units started		51,100
Materials				202,548		Ending work in process		11,600	units, 1/5 complete
Labor				67,700
Overhead				91,085