The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Materials $17,500 Conversion costs 14,160 Materials Labor Production Data Beginning work in process 14,500 units, 1/10 complete Units transferred out 54,500 Units started 50,500 Ending work in process 10,500 units, 1/5 complete $31,660 190,500 67,000 37,700 Overhead 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, 2020 Equivalent Units Conversion Physical