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 16,000units

Materials $17,820 1/10 complete

Conversion costs 14,440 $32,260 Units transferred out 49,100

Materials 194,280 Units started 44,600

Labour 52,960 Ending work in process 11,500units

Overhead 58,530 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

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Welding Department Production Cost Report For the Month Ended February 29, 2020 Equivalent Units Physical Conversion Quantities Units Materials Costs Total Units to be accounted for Work in process, February 1 Started Finto production Total units Units accounted for Transferred out Work in process, February 29 Tota 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 but Work in process February 29 Materials Conversion costs Total costs