Manufacturing Costs						Production Data
Beginning work in process						Beginning work in process		15,300	units, 1/10 complete
Materials		$17,500				Units transferred out		54,500
Conversion costs		14,160		$31,660		Units started		50,800
Materials				227,731		Ending work in process		11,600	units, 1/5 complete
Labor				67,200
Overhead				80,577

Exercise 3-13 The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2017. All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process Beginning work in process 15,300 units, 1/10 complete Materials $17,500 Units transferred out 54,500 Conversion costs 14,160 $31,660 Units started 50,800 Materials 227,731 Ending work in process 11,600 units, 1/5 complete Labor 67,200 Overhead 80,577 Prepare a production cost report for the Welding Department for the month of February.