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						Production Data
Beginning work in process						Beginning work in process		14,500	units, 1/10 complete
Materials		$17,500				Units transferred out		55,000
Conversion costs		14,560		$32,060		Units started		50,700
Materials				191,140		Ending work in process		10,200	units, 1/5 complete
Labor				67,000
Overhead				66,744

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, e.g. 1,225.)