General Fabricators assembles its product in several departments. It has two departments that process all units. During October, the beginning work in process in the cutting department was hall completed as to conversion, and complete as to direct materials. The beginning inventory included $12,000 for materials and 3.000 for conversion costs Ending work-in-process inventory in the cutting department was 40% complete. Direct materials are added at the beginning of the process Beginning work in process in the finishing department was 75% complete as to conversion Direct materials are added at the end of the process. Beginning inventories included 516,000 for transferred-in coses and S20,000 for conversion costs Ending inventory was 25% complete. Additional information about the two departments follow Cutting Finishing Beginning work-in-process units 20,000 20,000 Units started this period 40,000 30,000 Units transferred this period 50.000 Ending work in process is 10.000 20,000 Material costs added $48.000 $28,000 Derect manufacturing labor 516 000 $10.000 Other conversion costs S X000 $24,000 Required Prepare a production cost worksheet using weighted average for the cutting department