The Welding Department of Thorpe Company has the following production and manufacturing cost data for February 2014. All materials are added at the beginning of the process.

Manufacturing Costs						Production Data
Beginning work in process						Beginning work in process		14,990	units, 1/10 complete
Materials		$18,440				Units transferred out		48,500
Conversion costs		14,430		$32,870		Units started		46,030
Materials				189,028		Ending work in process		12,520	units, 1/5 complete
Labor				52,770
Overhead				60,310

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 0 decimal places, e.g. 1,225.)