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 $ 17,800 Conversion costs 15,160 Materials Production Data Beginning work in process 15,100 units, 1/10 complete Units transferred out 55.000 Units started 51,200 Ending work in process 11.300 units, 1/5 complete $32.960 Materials 211,598 Labor 67.900 Overhead 39.476 HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 20, 2017 Equivalent Units Physical Conversion Units Materials Costs Quantities 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 Materials Conversion Costs Total 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 DI UN Conversion costs Total costs