The Andrew Company uses a process cost system for making skateboard wheets. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September the work$-$in$-$process is $40$ percent complete for conversion cost and at the end of the month it is $60$ percent complete for conversion cost. Spoilage is detected at the end of the process. Other data for the month include: Beginning work$-$in$-$process inventory $1\mathrm{.}600$ units Units started $20,000$ units Units placed in finished goods $12,000$ units Ending work$-$in$-$process inventory $1\mathrm{.}200$ units Normal spoilage $\%$ on all units finished $20$ percent Conversion costs $$40,320$ Cost of direct materials $$40,000$ Beginning work$-$in$-$process costs: Materials $$4,000$ Conversion $$4\mathrm{.}032$ Degree of completion direct material $100\%$ and conversion cost $40\%$ Degree of completion direct material $100\%$ and conversion cost $60\%$ Required: Compute the equivalent units for each cost element. Prepare a production cost worksheet assuming that spoilage is recognized and the FIFO method is used