Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection at 40% of conversion, some units are spoiled due to undetectable material defects. Normal Spoiled units generally constitute 5% of the units started in month. Data provided for February 2020 are as follows:

WIP, beginning inventory 2/1/2020

51,700 units

Direct materials (100% complete)Conversion costs (60% complete)

Started during February

170,300 units

Completed and transferred out

180,800 units

WIP, ending inventory 2/28/2020

26,000 units

Direct materials (100% complete)Conversion costs (40% complete)

Costs:

WIP, beginning inventory:

Direct materials

$280,000

Conversion costs

80,000

Direct materials added

408,200

Conversion costs added

260,544

Complete theprocess costingworksheet using WEIGHTED AVERAGE method.