The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2020. 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 $18,000 Units transferred out 54.900 Conversion costs 14.760 $32.760 Units started 50.600 Materials 215.945 Ending work in process 11.000 units, 1/5 complete Labor 67.500 Overhead 83.330 Prepare a production cost report for the Welding Department for the month of February. (Round unit costs to 2 decimal places, eg. 2.25 and all other answers to decimal places, e.g. 1,225.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Conversion Materials Costs Physical Units Quantities 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 Conversion Costs Materials Total Costs Unit costs Total Costs S S S Equivalent units S Unit costs $ $ $ Costs to be accounted for Work in process, February 1 Started into production S Total costs $ Cost Reconciliation Schedule $ Costs accounted for Transferred out Work in process February 28 Materials S Conversion costs Total costs S