The Welding Department of Marigold 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 14,700 units, 1/10 complete Materials $18,400 Units transferred out 55,300 Conversion costs 14,460 $32,860 Units started 50.600 Materials 229,740 Ending work in process 10,000 units, 1/5 complete Labor 67,500 Overhead 52,695 The Welding Department of Marigold 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 14,700 units, 1/10 complete Materials $18,400 Units transferred out 55,300 Conversion costs 14,460 $32,860 Units started 50.600 Materials 229,740 Ending work in process 10,000 units, 1/5 complete Labor 67,500 Overhead 52,695