Saturn Company uses two processes to manufacture machine lubricant. Goods will be passed to Process B for further processing once they are completed in Process A. The following information for the month of January 2020 is available. Process A Process B Opening work-in-process inventory 1.000 4,000 litres (70% complete) 1,500 litres (60% complete) Opening work-in-process costs: Materials Conversion costs Previous process cost $ 52,000 44,880 $ 13,200 32,975 63,000 Costs added in January: Materials Conversion costs $113,000 174,000 $ 38,000 193,200 Closing work-in-process inventory 6,000 litres (80% complete) 9,500 litres (50% complete) Completed lubricant 24,000 litres 16,000 litres Materials are added at the beginning of Process A and at the 60% stage for Process B. Conversion costs are uniformly incurred. REQUIRED Use the weighted average method of process costing, prepare a production cost worksheet, showing clearly the values of completed lubricant and work-in-process in: a) Process A and, b) Process B