ABC 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 Conversion costs during month $56,000 Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. 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 to compute the following: 1- Physical units (10 marks) 2- Equivalent units (10 marks) 3- Total cost to account for (10 marks) 4- Cost per equivalent (10 marks) 5- Cost assignment to both completed units and ending inventory (10 marks)