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 15,000 units 1/10 complete 49,900 44,700 $17,940 Conversion costs 14,080 $32,020 Units transferred out Materials Labour Overhead 173,100 Units started 52,670 81,051 Ending work in process 1/5 complete