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. Production Data Manufacturing Costs Beginning work in process 14,600 units, 1/10 complete Materials $17,700 55,000 Beginning work in process Units transferred out Units started Ending work in process Conversion costs 14,160 $31,860 50,800 Materials 227,550 10,400 units, 1/5 complete Labor Overhead 67,700 43,716 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.)