Silver Spoon Incorporated is a manufacturer of kitchen utensils. It produces all of its products in one department. The information for the current month is as follows:
| Beginning work in process | 40,000 units |
| Units started | 52,000 units |
| Units completed | 73,000 units |
| Ending work in process | 16,000 units |
| Beginning work-in-process direct materials | $30,000 |
| Beginning work-in-process conversion | $ 8,000 |
| Direct materials added during month | $126,400 |
| Direct manufacturing labor during month | $60,480 |
Beginning work in process was 25% complete as to conversion. Direct materials are added at the beginning of the process. Factory overhead is applied at a rate equal to 40% of direct manufacturing labor. Ending work in process was 60% complete. All spoilage is normal and is detected at the end of the process.
Required:
Prepare a production cost worksheet if spoilage is recognized and the weighted-average method is used.
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