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 15,300 units, 1/10 complete Materials $17,900 Units transferred out 54,800 Conversion costs 14,860 $32,760 Units started 51,100 Materials 202,548 Ending work in process 11,600 units, 1/5 complete Labor 67,700 Overhead 91,085 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.)