Downward Dog Yoga is a manufacturer of yoga apparel. It produces all of its products in one department. The information for the current month is as follows:

Beginning work-in-process	20,000 units
Units started	40,000 units
Units completed	50,000 units
Ending work-in-process	8,000 units
Spoilage	2,000 units

Beginning work-in-process direct materials	$12,000
Beginning work-in-process conversion	$4,000
Direct materials added during month	$60,000
Direct manufacturing labour during month	$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 percent of direct manufacturing labour. Ending work-in-process was 60 percent complete. All spoilage is normal and is detected at end of the process.

Required:

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