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 $18,000 Beginning work in process 15,000 units

Conversion coss 14,175 $32,175 1/10 complete

Materials 180,000 Units Transferred out 55,000

Labor 67, 380 Units started 51,000

Overhead 61,445 Ending work in process 11,000 Units

1/5 complete

Prepare production report for the Welding Department for the month of February.