The Welding Department of Swifty 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 15,300 units, 1/10 complete Materials $18,000 Units transferred out 54.900 Conversion costs 14,760 $32,760 Units started 50,600 Materials 215,945 Ending work in process 11,000 units, 1/5 complete Labor 67,500 Overhead 83,330 Prepare a production cost report for the Welding Department for the month of February. (Round unit costs to 2 decimal places, es 2.25 and all other answers to decimal places, e.g. 1,225.) SWIFTY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Physical Conversion Quantities Units Materials Costs Units to be accounted for Work in process February 1 Started into production