The Welding Department of Sunland 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 15,200 units, 1/10 complete Materials $18,500 Units transferred out 55,100 Conversion costs 14,160 $32,660 Units started 50,800 Materials 229,000 Ending work in process 10,900 units, 1/5 complete Labor 67,600 Overhead 38,528 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.) SUNLAND MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Physical Conversion Costs Units Materials Quantities Units to be accounted for Work in process, February 1 Started into production Total units Units accounted for Transferred out Work in process. February 28 Total units Conversion Costs Materials Total 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