Lee is a manufacturer of Jeanswear. It produces all of its products in one section. The information for the current month is as follows: Beginning work in process 22,000 units Units started 44,000 units Units completed 55,000 units Ending work in process 10,000 units Spoilage 1,000 units Beginning work-in-process direct materials JD 15,000 Beginning work-in-process conversion JD 6,000 Direct materials added during month JD 70,800 Direct manufacturing labor during month JD 37,400 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% of direct manufacturing labor. Ending work in process was 60% complete. All spoilage is normal and is detected at end of the process. Required: Prepare a production cost worksheet if spoilage is recognized and the weighted- average method is used.