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 processBeginning work in process15,000units, 1/10completeMaterials$18,000Units transferred out55,000Conversion costs14,175$32,175Units started51,000Materials180,000Ending work in process11,000units,1/5completeLabor67,380Overhead61,445

Prepared production cost report for the Welding Department for the month of February

Conversion

Costs

Total Materials

Costs

Unit costs

Total Costs

Equivalent units

Unit costs

Costs to be accounted forWork in process, February 1

Started into production

Total costs

Conversion costs

Total costs