The Andrew Company uses a process cost system for making skateboard wheels. 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 and at the end of the month it is $60$ percent complete. Spoilage

is detected at the end of the process. Other data for the month include:

Required:

a$.$ Prepare a production cost worksheet assuming that spoilage is recognized and the weighted$-$average

method is used.