The Welding Department of Sunland 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 Beginning work in process 14,800 units, 1/10 complete Materials $18,500 Units transferred out 55,400 Conversion costs 14,760 $33,260 Units started 51,400 Materials 239,680 Ending work in process 10,800 units, 1/5 complete Labor 67,000 Overhead 62,140 Prepare a production cost report for the Welding Department for the month of February.