The Welding Department of Wildhorse 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 15,100 units Materials Conversion costs $17,800 Units completed and transferred out 55,000 15,160 $32,960 Units started in production 51,200 Costs added during the month Ending work in process 11,300 Direct materials 210,935 Direct labor 67,900 Manufacturing overhead 40,049 $351,844 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, eg. 2.25 and all other answers to O decimal places, e.g. 1,225.) Quantities Units to be accounted for Work in Physical Units process, 15100 February 1 Started into 51200 production Total units 66300 WILDHORSE COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2022 Equivalent Units Materials Conversion Costs Units accounted for Completed and 55000 55000 55000 transferred out Work in process, 11300 11300 2260 February 28 Total units 66300 66300 57260 Costs Unit costs Total Costs Materials Conversion Costs $ Total 13 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 Completed and transferred out Work in process, February 28 Materials Conversion costs Total costs