The Welding Department of Sheridan Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process Beginning work in process 15,300 units, 1/10 complete Materials Units transferred out 54,800 17,900 Conversion costs 14,860 $ 32,760 Units started 51,100 Materials 201,220 Ending work in process 11,600 units, 1/5 complete Labor 67,700 Overhead 91,656 Equivalent Units Physical Units Conversion Costs Quantities Materials Units to be accounted for Work in process, February 1 15300 Started into production 51100 Total units 66400 Units accounted for Transferred out 54800 54800 54800 Work in process, February 28 11600 11600 3040 Total units 66400 66400 57840 Conversion Costs Costs Materials Total Unit costs Total Costs $ $ $ Equivalent units 66100 57840 Unit costs $ $ $ Costs to be accounted for Work in process, February 1 $ Started into production ini Total costs $ Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, February 28 Materials $ ta Conversion costs NI Total costs $