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 process Materials Beginning work in process Units transferred out $17,700 14,160 14,600 units, 1/10 complete 55,000 50,800 10,400 units, 1/5 complete Conversion costs Units started Materials Ending work in process $31,860 227,550 67,700 43,145 Labor 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, 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 Work in process, February 28 Total units Conversion Costs Costs Materials Total 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 $