The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2025. All materials are added at the beginning of the process.

InstructionsBeginning work in process and ending work in process were 10% and 20% complete with respect to conversion costs, respectively. Prepare a production cost report for the Welding Department for the month of February.

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Manufacturing Costs Beginning work in process Materials Conversion costs Costs added during month Direct materials Direct labor Manufacturing overhead $18,000 14,175 $32,175 180,000 67,380 61,445 $341,000 Production Data Beginning work in process Units completed and transferred out Units started in production Ending work in process 15,000 units 55,000 51,000 11,000 units