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 Beginning work in process 15,200 units, 1/10 complete Materials $18,300 Units transferred out 55,100 Conversion costs 15,160 $33,460 Units started 50,900 Materials 224,948 Ending work in process 11,000 units, 1/5 complete Labor 67,100 50,103 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 0 decimal places, eg. 1,225.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2017 Equivalent Units Physical Units Quantities Materials Conversion Costs 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 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