lury percenlage calculations to the 1. Lexington Company ntces baseball bats and cricket paddles. Pleted work insrocess all products. During July, the It has two departmee cutting tdndcuttin beginning inventory included 540.ots inventory indded at tu begingino departmeat producs basehal bats and crickct padales as to conve in the cut department was hallr and complete as to direct materials. The conversion costs. department was 40% comple beginning of the process ing work-in-process inventory in the cutting complete. Direct materials are added at the in process in the finishing department was 80% o conversion. Direct materials for finishing the units ear the end of the process. Beginning inventories 4,000 for transferred-in costs and 28,000 for conversion are $2 about th ding inventory was 30% complete. Additional information abo ut the two departments follows: Cutting Finishing Beginning work-in-process units 20,000 24,000 inits started this period 60,000 nits transferred this period 64,000 68,000 20,000 Ending work-in-process units Material costs added Conversion costs added $48,000 $34,000 28,000 68,500 ransferred-out cost 128,00 Required: . Prepare a production cost worksheet, using Weighted Average for he finishing department