The welding department of Balogh Manufacturing Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of process. Production Data Manufacturing Costs Beginning work in process Materials Beginning work in process $17,760 14,430 Conversion costs Units transferred out 14,900 units 1/10 complete 48,400 44,600 11,100 units 1/5 complete Materials $32,190 190,490 52,920 69,324 Units started Labour Ending work in process Overhead Prepare a production cost report for the welding department for the month of February. (Round unit costs to 2 decimal places, e.g. 15.25.)