Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include: eginning work-in-process nventorv 1,600 u 2,000 unit 3,200 unit nits started Units placed in finished goods onversion costs added S234,4 ost of direct materials addedS2 Beginning work-in-process costs: Materials $154,000 S 82.0S0 Conversion Required: Prepare a production cost worksheet with supporting schedules using the weighted- average method of process costing. Answer: PRODUCTION COST WORKSHEET Physical Units Conversion Direct Materials Flow of production Work in process, 1,60 2,000 ginning tarted during period To account for Units completed Accounted for Costs Vork in process 3,20 40 Work in process, endin Conversion Totals eginning Costs added during period Total costs to account for Divided by equivalent nits quivalent unit costs