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 Units transferred out 15,100 units, 1/10 complete 55,000 51,500 11,600 units, 1/5 complete Materials $17,500 Conversion costs Materials Labor Overhead 14,460 $31,960 Units started 196,952 67,100 50,849 Ending work in process HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2017 Equivalent Units Physical Units Conversion Costs Materials uantities Units to be accounted for Work in process, February 1 15100 51500 66600 Started into production Total units Units accounted for Transferred out 55000 11600 66600 55000 11600 66600 55000 2320 57320 Work in process, February 28 Total units Conversion Costs Materials Total Costs Unit costs Total Costs 214452 146103 360555 Equivalent units 66600 57320 Unit costs 3.22 2.55 5.77 Costs to be accounted for Work in process, February 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, February 28 Materials Conversion costs Total costs