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 Beginning work in process Materials $18,100 Conversion costs 14.260 Materials Labor Overhead Production Data Beginning work in process 15,000 units, 1/10 complete Units transferred out 55,400 Units started 51.100 Ending work in process 10,700 units, 1/5 complete $32,360 229.775 67,800 41.651 Conversion Costs Total Materials 247875 $ Costs Unit costs Total Costs Equivalent units Unit costs $ Costs to be accounted for Work in process February 1 Started into production Total costs $ Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, February 28 Materials $ $ Conversion costs $ Total costs