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. 15,500 units Manufacturing Costs Beginning work in process Materials $ 18,000 Conversion costs 15.160 Direct materials Production Data Beginning work in process Units completed and transferred out $ 33,160 Units started in production 193,520 Ending work in process 55,400 50,600 10,700 units Direct labor 67,200 Manufacturing overhead 90,260 $384,140 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, e.g. 2.25 and all other answers to derimola 12351 Equivalent Units Physical Units Conversion Costs Materials Quantities Units to be accounted for Work in process February 1 15.500 Started into production 50.600 Total units 66,100 55.400 55.400 55400 Units accounted for Completed and transferred out Work in process February 28 10.700 10.700 2.140 Total units 66.100 66. 100 57540 Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process February 1 Started into production Total costs Materials Conversion Costs Total 33.160 Costs accounted for Completed and transferred out Work in process, February 28 Materials 34.240 Conversion costs Total costs LA A 34,240 $