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 15,200 units, 1/10 complete 55,100 Materials Conversion costs 50,900 Beginning work in process $18,300 Units transferred out 15,160 $33,460 Units started 224,948 Ending work in process 67,100 50,103 Materials 11,000 units, 1/5 complete Labor Overhead HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2017 Equivalent Units Conversion Physical Units Quantities Materials Costs Units to be accounted for Work in process, February 1 15200 Started into production 50900 Total units 66100 Units accounted for Transferred out 55100 55100 55100 Work in process, February 28 11000 2200 2200 Total units 66100 57300 57300 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 361180. Work in process, February 28 Materials 9350 Conversion costs 5082 Total costs