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 the process.

Manufacturing Costs						Production Data
Beginning work in process						Beginning work in process		16,000 units
Materials		$17,880						1/10 complete
Conversion costs		14,380		$32,260		Units transferred out		49,500
Materials				168,740		Units started		44,200
Labour				52,080		Ending work in process		10,700 units
Overhead				83,296				1/5 complete

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.)

BALOGH MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 29, 2020
				Equivalent Units
Quantities		Physical Units		Materials		Conversion Costs		Total
Units to be accounted for
Work in process, February 1
Started into production
Total units
Units accounted for
Transferred out
Work in process, February 29
Total units
Costs
Unit costs
Costs in February				$		$		$
Equivalent units
Unit costs				$		$		$
Costs to be accounted for
Work in process, February 1								$
Started into production
Total costs								$
Cost Reconciliation Schedule
Costs accounted for
Transferred out								$
Work in process, February 29
Materials						$
Conversion costs
Total costs								$