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

Beginning work in process

Materials$18,500

Conversion costs 14,160

$32,660

Materials 227,680

Labor 67,600

Overhead 39,674

Production Data

Beginning work in process 15,200 units, 1/10 complete

Units transferred out 55,100

Units started 50,800

Ending work in process 10,900 units, 1/5 complete

How do you make a production cost report for the Welding Department for the month of February?