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 $18,500 Conversion costs 14,160 Materials Labor Overhead Production Data Beginning work in process 15,200 units, 1/10 complete Units transferred out 55,100 $32,660 Units started 50,800 229,000 Ending work in process 10,900 units, 1/5 complete 67,600 38,528 HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 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 Total units Materials Costs Total Costs 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