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 Production Data Beginning work in process 15,300 units, 1/10 complete Units transferred out 54,500 Units started 50,800 Ending work in process 11,600 units, 1/5 complete $31,660 227,070 67,200 80,577 Labor Overhead HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Conversion Materials Costs Physical Units Quantities Units to be accounted for Work in process, February 1 Started into production Total units Units Units accounted for Transferred out Work in process, February 28 Total units Consorcion Conversion Costs Costs Materials Tota Unit costs Total Costs $ $ Equivalent units Unit costs $ $ Costs to be accounted for Work in process, February 1 Started into production TA Total costs $ Cost Reconciliation Schedule $ Costs accounted for Transferred out Work in process, February 28 Materials $ Conversion costs Total costs $