The Welding Department of Oriole Company has the following production and manufacturing cost data for February 2025. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Oriole uses the FIFO method to compute equivalent units of production. Manufacturing Costs Production Data Beginning work in process $52,767 Beginning work in process 24,600 units Costs added during month Units completed and transferred out 88,560 Direct materials 314,880 Units started in production 104,960 Direct labor 57,564 Ending work in process: 41,000 units Manufacturing overhead 112,176 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 February 2025. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to O decimal places, e.g. 125.) Quantities Units to be accounted for Work in process, February 1 Started into production Total units Units accounted for Completed and transferred out Work in process, February 1 Started and completed ORIOLE COMPANY Welding Department Production Cost Report Physical Units: Materials Equivalent Units Conversi Costs Total Work in process, February 28 Total units Costs Unit costs Costs in February Equivalent units Unit costs Costs to be accounted for Work in process, February 1 Started into production Total costs Conversi Materials Costs Conversion Materials Costs Total A $ $ Costs accounted for Transferred out Work in process, February 1 Costs to complete beginning work in process Conversion costs Total costs Units started and completed Total costs completed and transferred out Work in process, February 28 Materials Conversion costs Total costs $ 69 $