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 Click if you would like to Show Work for this question: Open Show Work Exercise 3-13 (Video) 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 Production Data Beginning work in process Materials Conversion costs Beginning work in process Units transferred out $18,000 14,760 15,300 units, 1/10 complete 54,900 50,600 11,000 units, 1/5 complete $32,760 Units started Materials Ending work in process Labor 215,945 67,500 83,330 Overhead 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 0 decimal places, e.g. 1,225.)