Your answer is partially correct. The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2020. All materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Materials $18.000 Conversion costs 15,160 Materials Production Data Beginning work in process 15.500 units, 1/10 complete Units transferred out 55.400 Units started 50,600 Ending work in process 10.700 units, 1/5 complete $33.160 193,520 67,200 90.260 Labor Overhead Prepare a production cost report for the Welding Department for the month of February. (Round unit costs to 2 decimal places, as. 2.25 and all other answers to O decimal places, e.g. 1,225.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020 Equivalent Units Conversion Materials Costs Physical Units Quantities Units to be accounted for Work in 15.500 process, Equivalent Units Physical Units Materials Conversion Costs Quantities Units to be accounted for Work in process, February 1 Started into production 15,500 50,600 Total units 66100 Units accounted for Transferred 55,400 55.400 55.400 out Work in 10700 10700 2140 process, February 28 66100 66100 57540 Total units Conversion Costs Tot: Materials Costs Unit costs $ $ $ Total Costs 66100 57540 Equivalent units 2.5 $ $ $ 3 Unit costs C units 66100 57640 Unit costs S $ 3 25 S $ 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