The Welding Department of Sunland Company has the following production and manufacturing cost data for February 2022. All materials are added at the beginning of the process. Manufacturing Costs Production Data Beginning work in process Beginning work in process 15,200 units Materials $18,100 Units completed and transferred out 54,700 Conversion costs 14,760 $32,860 Units started in production 51,000 Direct materials 220,220 Ending work in process 11,500 units Direct labor 67,500 Manufacturing overhead 88,740 $409,320 Beginning 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, e.g. 2.25 and all other answers to O decimal places, e.g. 1,225.)