The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process Beginning work in process 15,100 units, 1/10 complete Materials $17,500 Units transferred out 55,000 Conversion costs 14,460 $31,960 Units started 51,500 Materials 195,620 Ending work in process 11,600 units, 1/5 complete Labor 67,100 Overhead 50,276