The Welding Department of Oriole Company has the following production and manufacturing cost data for February $2022.$ All materials are added at the beginning of the process.Manufacturing CostsBeginning work in processMaterialsConversion costsDirect materialsDirect laborManufacturing overhead$$18,40014,460$$$32,860229,74067,50052,695$$$382,795$Production DataBeginning work in processUnits completed and transferred outUnits started in productionEnding work in process$14,700$units$55,30050,60010,000$ unitsBeginning 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, eg$.2\mathrm{.}25$ and all other answers to $0$ decimal places, e g$.1,225.)$