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 $18,200 Units transferred out 54,800 Conversion costs 14,460 $32,660 Units started 51,500 Materials 204,910 Ending work in process 12,200 units, 1/5 complete Labor 67,700 Overhead 68,954 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 Welding Department Production Cost Report For the Month Ended February 28, 2017 Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, February 1 Entry field with correct answer 15500 Started into production Entry field with correct answer 51500 Total units Entry field with correct answer 67000 Units accounted for Transferred out Entry field with correct answer 54800 Entry field with correct answer 54800 Entry field with correct answer 54800 Work in process, February 28 Entry field with correct answer 12200 Entry field with correct answer 12200 Entry field with correct answer 2440 Total units Entry field with correct answer 67000 Entry field with correct answer 67000 Entry field with correct answer 57240 Costs Materials Conversion Costs Total Unit costs Total Costs $Entry field with correct answer 223110 $Entry field with correct answer 151114 $Entry field with correct answer 374224 Equivalent units Entry field with correct answer 67000 Entry field with correct answer 57240 Unit costs $Entry field with correct answer 3.33 $Entry field with correct answer 2.64 $Entry field with correct answer 5.97 Costs to be accounted for Work in process, February 1 $Entry field with correct answer 32660 Started into production Entry field with incorrect answer 204910 Total costs $Entry field with incorrect answer Cost Reconciliation Schedule Costs accounted for Transferred out $Entry field with incorrect answer Work in process, February 28 Materials $Entry field with incorrect answer Conversion costs Entry field with incorrect answer Entry field with incorrect answer Total costs $Entry field with incorrect answer