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.)