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		15,500	units, 1/10 complete
Materials		$18,000				Units transferred out		55,400
Conversion costs		15,160		$33,160		Units started		50,600
Materials				193,520		Ending work in process		10,700	units, 1/5 complete
Labor				67,200
Overhead				89,109

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.)

HEALTHY MANUFACTURING COMPANY Production Cost Report For the Month Ended February 28, 2017 uivalent Units Physical Conversion Material 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 Materials ota Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, February 1 Started into production Total costs st Reconciliat Costs accounted for Transferred out Work in process, February 28 Conversion costs Total costs