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 Units transferred out Beginning work in process 15,000 units, 1/10 complete 55,400 51,100 10,700 units, 1/5 complete Materials $18,100 14,260 $32,360 Units started Conversion costs Materials Labor Overhead 231,097 67,800 42,802 Ending work in process 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.)