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 process transferred 55,000 Beginning work in process i 15,000 units, 1/10 complete Units out Conersion14,175 $32,175 Units started 51,000 costs Materials Labor Overhead Prepare a production cost report for the Welding Department for the month of February. (Round unit costs to 2 decimal places, e.g. 2.25 and all other answers to 0 decimal places, e.g. 1,225.) 180,000 n process Ending work11.000 units, 1/5 complete 67,380 61,445