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 15.200 units, 1/10 complete Materials $18,500 Units transferred out 55,100 Conversion costs 14.160 $32.660 Units started 50.800 Materials 229,000 Ending work in process 10.900 units, 1/5 complete Labor 67.600 Overhead 38.528 Prepare a production cost report for the Welding Department for the month of February (Round unit costs to 2 decimal places. es. 2.25 and all other answers to decimal places 1.2250 HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Physical Units Materials Quantities Units to be accounted for Work in process. February 1 15200 Started into production Total units Units accounted for Transferred out 55.100 55100 Work in process. February 28 BRW Materials Conversion Costs Total Costs Unit costs Total Costs 247.500 120.288 367.788 Equivalent units 66,000 57280 Unit costs 2.10 5.85 Costs to be accounted for Work in process, February 1 32660 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out 322335 Work in process. February 28 Materials 40,875 4578 45.453 Conversion costs 36788 Total costs