The Welding Department of Sunland Company has the following production and manufacturing cost data for February 2020 materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Materials $18,500 Conversion costs 14,760 Materials Labor Overhead Production Data Beginning work in process 14,800 units, 1/10 complete Units transferred out 55,400 Units started 51,400 Ending work in process 10,800 units, 1/5 complete $33,260 239.680 67,000 62,140 SUNLAND MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Conversion Materials Costs Physical Units Quantities Units to be accounted for Work in process, February 1 Started into production Total units 14,800 51,400 66,200 Units 55,400 Units accounted for Transferred out Work in process, February 28 55,400 55,400 10,800 10,800 2,160 Total units 66,200 66,200 57,560 Costs Materials Conversion Costs Tota Unit costs $ 258,180 $ $ Total Costs Equivalent units 66,200 57,560 Unit costs $ 0.27 $ 0.25 $ Costs Unit costs Materials Costs Total Total Costs $ 258,180 Equivalent units 66,200 57,560 Unit costs 0.27 $ 0.25 $ Costs to be accounted for Work in process, February 1 Started into production $ Total costs $ Cost Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, February 28 Materials $ $ Conversion costs Total costs $