The Welding Department of Sheridan Company has the following production and manufacturing cost data for February 2025. All materials are added at the beginning of the process. Manufacturing Costs Beginning work in process Materials Conversion costs Costs added during the month Direct materials Direct labor Manufacturing overhead Production Data Beginning work in process 14,600 units $17,700 Units completed and transferred out 55,000 14,160 $31,860 Units started in production 50,800 Ending work in process 10,400 units 227,550 67,700 43,716 $370,826 Beginning work in process and ending work in process were 10% and 20% complete with respect to conversion costs, respectively. 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 O decimal places, e.g. 1,225.) Quantities 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 28 Total units Costs 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 Completed and transferred out Work in process, February 28 Materials Conversion costs Total costs SHERIDAN COMPANY Welding Department Production Cost Report Physical Units Materials $ Materials Equivalent Units Conversion Costs $ $ $ $ Conversion Costs