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 14,700 units, 1/10 complete Units transferred out 55,300 Materials $18,400 Conversion costs 14,460 $32,860 Units started 50,600 10.000 units, 1/5 complete Materials 228,434 Ending work in process Labor 67,500 Overhead 53.841 production cost report for the Welding Department for the month of February. (Round unit costs to Prepare decimal places, e.g. 2..25 and all other answers to 0 decimal places, e.g. 1,225.)