The Welding Department of Sheffield Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of the process. Beginning work in process Materials Conversion costs Materials Manufacturing Costs Labor Overhead $17.600 15,060 $32.660 200,485 67,400 49.238 Production Data Beginning work in process Units transferred out Units started Ending work in process 14,500 units, 1/10 complete a 55,300 50,600 9,800 units, 1/5 complete Quantities Units to be accounted for Work in process February 1 Started into production Total units Units accounted for Transferred out Work in process February 28 Physical Units Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Materials Conversion Costs