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 14,800 units, 1/10 complete Beginning work in process Materials Beginning work in process Units transferred out $18,300 15,160 55,400 50,900 Conversion costs $33,460 Units started Materials 10,300 units, 1/5 complete Labor 230,046 Ending work in process 67,200 Overhead 89,445 Prepare a production cost report for the Welding Department for the month of February. (Round unit costs to 2 decimal places, e.g. 2.25 and all other answers to O decimal places, e.g. 1,225.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2017 Equivalent Units Physical Units Conversion Costs Quantities Materials Units to be accounted for Work in process, February 1 into production Started Total units Units accounted for Transferred out Work in process. February 28 Total units Conversion Costs Costs Materials Total Unit costs Total Costs Equivalent units Unit costs 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