The Welding Department of Bonita 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 15,500 units, 1/10 complete Materials $18,200 Units transferred out 54,800 Conversion costs 14,460 $32,660 Units started 51,500 Materials Labor Overhead 206.250 67,700 69,526 Ending work in process 12,200 units, 1/5 complete