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

Materials $18,000

Conversion costs 14,175

Materials

Labor

Overhead

$32,175 180,00 52,30 61,45

Beginning work in process

Units transferred out Units started

Ending work in process

15,000 units
1/10 complete
49,000
45,000
11,000 units
1/5 complete

Instructions

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