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 $18,200 Conversion costs 14,460 Materials Labor Overhead Production Data Beginning work in process 15.500 units, 1/10 complete Units transferred out 54,800 Units started 51,500 Ending work in process 12,200 units, 1/5 complete $32,660 204,910 67,700 68,954 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 0 decimal places, e.g. 1,225.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2017 Equivalent Units Physical Conversion Quantities Units Materials Costs Units to be accounted for Work in process, February 1 Started into production Total units Units accounted for Transferred out Work in process, February 28 Total units Conversion Conversion Costs Materials TC Costs 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