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The Welding Department of Cullumber Company has the following production and manufacturing cost data for February $2022.$ All materials are added at the beginning of the process.

$\backslash$table$[[$Manufacturing Costs,Production Data$],[$Beginning work in process,,,Beginning work in process,$15,200,$units$],[$Materials$,$$$17,800,,$Units completed and transferred out,$54,800,],[$Conversion costs,$14,760,$$$32,560,$Units started in production,$51,500,],[$Costs added during the month,,,Ending work in process.,$11,900,$units$],[$Direct materials,${?}_{\text{@}},245,665,,,,],[$Direct labor $.,,67,300,,,],[$Manufacturing overhead,,$75,185,4,,],[,,$$$420,710,,,]]$

Beginning 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. $($Round unit costs to $2$ decimal places, e$.$g$.2\mathrm{.}25$ and all other answers to $0$ decimal places, e$.$g$.1,225.)$

CULLUMBER COMPANY Welding Department

Production Cost Report