The Welding Department of Blossom Company has the following production and manufacturing cost data for February 2022. All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process Beginning work in process 14,500 units Materials $17,500 Units completed and transferred out 55,000 Conversion costs 14,560 $32,060 Units started in production 50,700 Direct materials 191,140 Ending work in process 10,200 units Direct labor 67,000 Manufacturing overhead 66,744 $356,944 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. 2.25 and all other answers to O decimal places, e.g. 1,225.)