Silver Spoon Incorporated Is a Manufacturer of Kitchen Utensils Beginning Work in Process Was 25% Complete as to Conversion

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:
$\begin{array}{lr}\text { Beginuing work in process } & 40,000 \text { units } \\\text { Units started } & 52,000 \text { units } \\\text { Units completed } & 73,000 \text { units } \\\text { Ending work in process } & 16,000 \text { units } \\\text { Spoilage } & 3,000 \text { units }\\\\\text { Beginning work-in-process direct materials } & \$ 30,000 \\\text { Beginning work-in-process conversion } & \$ 8,000 \\\text { Direct materials added during month } & \$ 126,400 \\\text { Direct manufacturing labor during month } & \$ 60,480\end{array}$ Beginning work in process was 25% complete as to conversion.Direct materials are added at the beginning of the process.Factory overhead is applied at a rate equal to 40% of direct manufacturing labor.Ending work in process was 60% complete.All spoilage is normal and is detected at the end of the process.
Required:
Prepare a production cost worksheet if spoilage is recognized and the weighted-average method is used.