Question $2$ of $4$

$\frac{8\mathrm{.}28}{10}$

$!$

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

$\backslash$table$[[$Manufacturing Costs,Production Data$],[$Beginning work in process,,,Beginning work in process,$14,600$ units$],[$Materials$,$$$17,600,,$Units completed and transferred out,$55,400],[$Conversion costs,$14,760,$$$32,360,$Units started in production,$51,500],[$Costs added during the month,,,Ending work in process,$10,700,$ units$],[$Direct materials,,$200,530,,],[$Direct labor,$67,800,,,],[$Manufacturing overhead,,$52,659,,],[,,,,]]$

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$.1,225.)$

Units to be accounted for

Work in process, February $1$

Conversion

Physical

Materials

Costs

MBER COMPAN

Welding Department Production Cost Report

For the Month Ended February $28,2025$

Equivalent Units

Units $q,$

Work in process, February $1$

Started into production

Total units $$

Units accounted for

$\backslash$table$[[$Completed and transferred out,$55400,,,,],[$Work in process, February $28,10700,,10700,,10700],[$Total units,$66100,,,,],[$Costs$,,,,,\backslash$table$[[$Conversion$],[$Costs$]]],[$Unit costs$],[$Total Costs,,$$,218130,$$$,],[$Equivalent units,,,$66100,,57540],[$Unit costs,,$$,3\mathrm{.}3,$$$,2\mathrm{.}35]]$

Costs to be accounted for

Work in process, February $1$

Started into production

Total costs

Cost Reconciliation Schedule

Costs accounted for

Completed and transferred out

Work in process, February $28$

Materials

$

Conversion costs

Total costs

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