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. Production Data Manufacturing Costs Beginning work in process Materials $18,200 Conversion costs 14,460 Beginning work in process Units transferred out Units started Ending work in process 15,500 units, 1/10 complete 54,800 51,500 12,200 units, 1/5 complete Materials $32,660 206,250 67,700 69,526 Labor 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 O decimal places, e.g. 1,225.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Physical Units Conversion Costs Quantities Materials 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 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