Manufacturing Costs V. The Welding Department of Nagano Manufacturing Company has the following production and manufacturing cost data for August 2021. All materials are added at the beginning of the process (e.g 100% complete as the DM) Beginning work in process Production Data Beginning work in process 15,000 units Materials Conversion costs $18,000 1/10 complete 14,175 Materials Labor Overhead $ 32,175 180,000 35,100 69,965 Units transferred out 49,000 Units started 60,000 Ending work in process 26,000 1/5 complete