Exercise 3-13 (Video) The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2020. 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 15,000 units, 1/10 complete 54,600 51,500 11,900 units, 1/5 complete Materials $18,400 Conversion costs Materials Labor Overhead 14,660 $33,060 Units started 254,250 Ending work in process 67,200 89,080