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 Units transferred out 15,500 units, 1/10 complete 54,800 51,200 11,900 units, 1/5 complete Materials $18,100 14,460 $32,560 Units started Conversion costs Materials Labor Overhead 220,019 67,100 58,531 Ending work in process 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.)