Happy Manufacturing Company assembles its product in several departments. It has two departments that process all units. During October, the beginning work in process in the sewing department was half completed as to conversion, and completed 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 sewing department was 40% complete for conversion and 100% complete as for materials. Direct materials are added at the beginning of the process. Sewing Beginning work-in-process units 20,000 Units started this period 40,000 Units transferred this period 50,000 Ending work-in-process units 10,000 Cost Added: Material $42,000 Conversion costs $40,200 Required: 1. Prepare a production cost worksheet using weighted-average for the sewing department. 2. Give 2 similarities between process costing and job costing