Otylia Manufacturing Company assembles its product in several departments. It has two departments that process all units. During February, the beginning work in process in the cutting department was half completed as to conversion, and complete as to direct materials. The beginning inventory included $12,000 for materials and $3,000 for conversion costs. Ending work-in-process inventory in the cutting department was 40% complete. Direct materials are added at the beginning of the process. Beginning work in process in the finishing department was 75% complete as to conversion. Beginning inventories included $16,000 for transferred-in costs and $20,000 for conversion costs. Ending inventory was 25% complete. Additional information about the two departments follows: Cutting Finishing Beginning work-in-process units 20,000 20,000 Units started this period 40,000 50,000 Units transferred this period 50,000 Ending work-in-process units 10,000 20,000 Material costs added $51,000 $28,000 Direct manufacturing labor $18,700 $40,000 Other conversion costs $26,900 $24,000 Required: Prepare a production cost worksheet using weighted-average for the cutting department.