Exercise 21-13 The Welding Department of Thorpe Company has the following production and manufacturing cost data for February 2014. All materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Materials $18,800 Conversion costs 13,890 $32,690 Materials 218,282 Labor 52,140 Overhead -3,700 Production Data Beginning work in process 19,000 units 1/10 complete Units transferred out 42,500 Units started 50,730 Ending work in process 27,230 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. 15.25 and all other answers to 0 decimal places, e.g. 2,520.)