The Welding Department of Ivanhoe Company has the following production and manufacturing cost data for February 2025. All materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Materials Conversion costs Costs added during the month Direct materials Direct labor Manufacturing overhead Production Data Beginning work in process 15,100 units $17,500 Units completed and transferred out 55,000 14,460 $31,960 Units started in production 51,500 Ending work in process 11,600 units 195,620 67,100 50,276 $344,956 Beginning work in process and ending work in process were 10% and 20% complete with respect to conversion costs, respectively. 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.)