\begin{tabular}{lcccc} \multicolumn{2}{c}{ Manufacturing Costs } & & \multicolumn{2}{c}{ Production Data } \\ \cline { 1 - 2 } Beginning work in process & $32,175 & & Beginning work in process & 15,000 units \\ Costs added during month & & & Units completed and transferred out & 54,000 \\ & & & & \\ Direct materials & 192,000 & & Units started in production & 64,000 \\ Direct labor & 35,100 & & Ending work in process & 25,000 units \\ Manufacturing overhead & 68,400 & & \end{tabular} Units to be accounted for Work in process, February 1 Started into production Total units Units accounted for Completed and transferred out Work in process, February 1 Started and completed Total Work in process, February 28 Total units Costs Unit costs \begin{tabular}{ccc} Materials & Conversion Costs & Total \\ \hline \end{tabular} Costs in February 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 1 $ Costs to complete beginning work in process Conversion costs Total costs Units started and completed Total costs completed and transferred out Work in process, February 28 Materials Conversion costs Total costs