The Welding Department of Batista Manufacturing Company has the following production and manufacturing cost data for February 2012. All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process Beginning work in process 15,000 units Materials $18,000 1/10 complete Conversion costs 14,175 $32,175 Units transferred out 49,000 Materials 180,000 Units started 60,000 Labor 32,780 Ending work in process 26,000 units Overhead 61,445 1/5 complete Instructions Complete the production cost report for the Welding Department for the month of February. (Round unit costs to 2 decimal places, e.g. 15.25 and other answers to 0 decimal places, e.g. 125.) BATISTA MANUFACTURING COMPANY Welding Department Production Cost Report For the Month of February 28, 2012 Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, February 1 Started into production Total units Units accounted for Transferred out Work in process, February 28 Total units Costs Materials Conversion Costs Total Unit costs Costs in February $ $ $ Equivalent units Unit costs $ $ $ Cost 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 28 Materials $ Conversion costs Total costs $