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 15,100 units, 1/10 complete 55,400 51,300 11,000 units, 1/5 complete Materials $18,100 14,960$33,060 Units started Conversion costs Materials Labor Overhead 237,540 67,900 89,940 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.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Physical Units Conversion Costs Quantities Materials Units to be accounted for