The Welding Department of Thorpe Company has the following production and manufacturing cost data for February 2014. All materials are added at the beginning of the process.

Manufacturing Costs			Production Data
Beginning work in process			Beginning work in process	15,000 units
Materials	$18,000			1/10 complete
Conversion costs	14,175	$32,175	Units transferred out	49,000
Materials		180,000	Units started	45,000
Labor		52,380	Ending work in process	11,000 units
Overhead		61,445		1/5 complete

Instructions

Prepare a production cost report for the Welding Department for the month of February.