Exercise 16-13 (Video) ngular ship The Welding Department of Waterway Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Materials Conversion costs Materials Labor Overhead Production Data Beginning work in process 14,500 units, 1/10 complete $17,500 Units transferred out 55,000 14,560 $32,060 191,140 67,000 66,744 Units started Ending work in process 50,700 10,200 units, 1/5 complete 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.)