Wilson Sports uses a process costing system. Direct material A is placed into production at the beginning of the process, while direct material B is placed into production at the end of the process. Inspection occurs at the end of the process, before the addition of direct material B. Normal spoilage is 5% of good units. For March the company had the following activities:

Beginning work-in-process inventory4,000 units, 30% complete

Units placed in production28,000 unit

Good units completed24,000 units

Ending work-in-process inventory6,000 units, 60% complete

Cost of beginning work-in-process$10,000 ($5,500 direct material A, $4,500 conversion)

Direct material A costs, current$38,000

Direct material B costs, current$26,400

Conversion costs, current$42,500

Develop a production cost worksheet assuming that spoilage is recognized and the weighted-average method is used.