2. Answer each of the following independent questions, and show your computations if any. (25%)

(1) Coolman is a manufacturer of sportswear. It produces all of its products in one department. The company uses weighted-average method under the process costing system. The information for the current month is as follows:

| Beginning work in process | 22,000 units |
| --- | --- |
| Units started | 44,000 units |
| Units completed | 55,000 units |
| Ending work in process | 10,000 units |
| Spoilage | 1,000 units |
| Beginning work-in-process direct materials | $15,000 |
| Beginning work-in-process conversion | $ 6,000 |
| Direct materials added during month | $70,800 |
| Direct manufacturing labor during month | $37,400 |

Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. Factory overhead is applied at a rate equal to 50% of direct manufacturing labor. Ending work in process was 60% complete. All spoilage is normal and is detected at end of the process.

Requirement:

(a) Prepare a production cost worksheet if spoilage is recognized.