The Welding Department of Sunland 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. Sunland uses the FIFO method to compute equivalent units of production. Equivalent Units Quantities Physical 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 Units accounted for Completed and transferred out Work in process, February 1 Started and completed Total Work in process, February 28 Total units Costs Materials Convers Unit costs Costsin February Equlvalent units CostReconciliation Schedule 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 Workin process, February 28 Materials Conversion costs The Welding Department of Sunland 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. Sunland uses the FIFO method to compute equivalent units of production. Equivalent Units Quantities Physical 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 Units accounted for Completed and transferred out Work in process, February 1 Started and completed Total Work in process, February 28 Total units Costs Materials Convers Unit costs Costsin February Equlvalent units CostReconciliation Schedule 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 Workin process, February 28 Materials Conversion costs