Surf Products Company Uses an Automated Process to Clean and Polish

Surf Products Company uses an automated process to clean and polish its souvenir items.For March,the company had the following activities:
$$\begin{array} { | l | r | } \hline \text { Beginning work-in-process inventory } & 3 0 0 0 \text { items, 1/3 complete } \\\hline \text { Units placed in production } & 12000 \text { units } \\\hline \text { Units completed } & \text { 9000 units } \\\hline \text { Ending work-in-process inventory } & 6000 \text { items, 1/2 complete } \\\hline & \\\hline \text { Cost of beginning work in process } & \$ 2500 \\\hline \text { Direct material costs, current } & \$ 9000 \\\hline \text { Conversion costs, curent } &\$ 7 7 0 0 \\\hline\end{array}$$
Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process.
Required:
Prepare a production cost worksheet using the FIFO method.
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