110) Viking 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 Units started Units completed Ending work in process Spoilage 20,000 units 40,000 units 50,000 units 8,000 units 2,000 units Beginning work-in-process direct materials Beginning work-in-process conversion Direct materials added during month Direct manufacturing labor during month $12,000 $ 4,000 $60,000 $20,000 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