(LO 3, 4), AP The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2022. All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process Beginning work in process Materials 15,000 units 1/10 complete $18,000 Conversion costs 55,000 Materials 14,175 $ 32,175 Units transferred out 180,000 Units started 67,380 Ending work in process 61,445 51,000 11,000 units Labor Overhead 1/5 complete Instructions Prepare a production cost report for the Welding Department for the month of February