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The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2017. All materials are added at the beginning of the process Manufacturing Costs Production Data Beginning work in process Beginning work in process Units transferred out 15,300 units, 1/10 complete 54,900 50,600 11,000 units, 1/5 complete $18,000 Materials Conversion costs 14,760 S32,760 Units started 216,604 67,500 83,901 Ending work in process Materials Labor Prepare a productian 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 decimal places, e.g. 1,225.) HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2017 Equivalent Units Physical Units Conversion Costs uantities Units to be accounted for Materials Work in process, February 1 15300 50600 65900 Started into production Total units Units accounted for Transferred out 54900 11000 65900 54900 11000 65900 54900 2200 57100 Work in process, February 28 Total units