silver spoon incorporated is a manufacturer of kitchen utensils . It produces all of its products in one department. The information for the current month is as follows : beginning work in process 37500 units , units started 55000, units completed 75000,ending work in process 14500, spoilage 3000 units . Beginning work in process direct materials 25000, beginning work in process conversion :10000 , direct materials added during the month 113750, direct manufacturing labor added during the month 40020. Beginning work in process was 25% complete as to conversion . Direct materials are added at the beginning of the process. Factory overhead is appliedat a rate equal to 37.5% of direct manufacturing labor. Ending work in process wa 60% complete . All spoilage is normal and detected at the end of the process. Prepare a production cost worksheet if spoilage is recognized and the weighted average method used.