Question 3 The welding department of Balogh Manufacturing Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Production Data Beginning work in process 15,800 units 1/10 complete 49,700 44,700 10,800 units 1/5 complete Materials $18,340 Conversion costs 14,210 $32,550 Units transferred out Materials Labour Overheac 193,410 Units started 52,190 68,436 Ending work in process