Better Times Company is a manufacturer of soap. It produces all of its products in one department. The information for the current month is as follows:

Beginning work in process50,000 units

Units started63,000 units

Units completed77,000 units

Ending work in process30,000 units

Spoilage6,000 units

Beginning work-in-process direct materials$32,000

Beginning work-in-process conversion$ 9,000

Direct materials added during month$130,000

Direct manufacturing labor during month$67,200

Beginning work in process was 25% complete 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 65% complete. All spoilage is normal and is detected at the end of the process.

What is the production cost worksheet if spoilage is recognized and the weighted-average method is used?