Horngren Woolens is a manufacturer of wool cloth. The information for December is as follows: Beginning work in process Units started Units completed 15,000 units 25.000 units 30.000 units $10.000 $25.800 S126,000 Beginning work-in-process direct materials Beginning work-in-process conversion Direct materials added during month Direct manufacturing labor during month Factory overhead during month 550.600 S 6,400 Beginning work in process was half converted as to labor and overhead. Direct materials are added at the beginning of the process. All conversion costs are incurred evenly throughout the process. Ending work in process was 60% complete. Required: Prepare a production cost worksheet using the weighted average method. PRODUCTION COST WORKSHEET Physical Units Direct Materials Conversion | Flow of production Work in process, beginning Started during period To account for 15,000 25.000 Units completed Work in process, ending Accounted for 30,000 10.000 40.000 Totals Direct Materials Conversion Costs Work in process, beginning Costs added during period Total costs to account for Divided by equivalent units Equivalent unit costs