The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2017. All materials are added at the beginning of the process.

Manufacturing Costs						Production Data
Beginning work in process						Beginning work in process		15,100	units, 1/10 complete
Materials		$17,800				Units transferred out		55,000
Conversion costs		15,160		$32,960		Units started		51,200
Materials				211,598		Ending work in process		11,300	units, 1/5 complete
Labor				67,900
Overhead				39,476

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 0 decimal places, e.g. 1,225.)