Exercise 3-13 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 15,200 units, 1/10 complete 55,100 50,900 11,000 units, 1/5 complete Materials $18,300 15,160 $33,460 Units started Conversion costs Materials Labor Overhead 224,948 67,100 50,103 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 O decimal places, e.g. 1,225.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2017 Equivalent Units Physical Units Conversion Costs uantities Units to be accounted for Materials Work in process, February 1 Started into production Total units