Venosis Sports is a manufacturer of sportswear. It produces

Venosis Sports is a manufacturer of sportswear. It produces all of its products in one department. The information for the current month is as follows:

      Beginning work in process                                          22,000 units

      Units started                                                                44,000 units

      Units completed                                                          55,000 units

      Ending work in process                                               10,000 units

      Spoilage                                                                        1,000 units

      Beginning work-in-process direct materials                       $15,000

      Beginning work-in-process conversion                               $ 6,000

      Direct materials added during month                                $70,800

      Direct manufacturing labor during month                          $37,400

Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. Factory overhead is applied at a rate equal to 50% of direct manufacturing labor. Ending work in process was 60% complete. All spoilage is normal and is detected at end of the process.

Required:

Prepare a production cost worksheet if spoilage is recognized and the weighted-average method is used.