The Welding Department of Healthy Company has the followingproduction and manufacturing cost data for February 2020. Allmaterials are added at the beginning of the process.

Manufacturing Costs						Production Data
Beginning work in process						Beginning work in process		14,500	units, 1/10 complete
Materials		$ 17,600				Units transferred out		55,300
Conversion costs		15,060		$ 32,660		Units started		50,600
Materials				200,485		Ending work in process		9,800	units, 1/5 complete
Labor				67,400
Overhead				49,238

Prepare a production cost report for the Welding Department for themonth of February. (Round unit costs to 2 decimalplaces, e.g. 2.25 and all other answers to 0 decimal places, e.g.1,225.)

HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2020
				Equivalent Units
Quantities		Physical Units		Materials		Conversion Costs
Units to be accounted for
Work in process, February 1
Started into production
Total units
Units accounted for
Transferred out
Work in process, February 28
Total units
Costs				Materials		Conversion Costs		Total
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
Transferred out								$
Work in process, February 28
Materials						$
Conversion costs
Total costs								$