New Image Sports Uses a Process-Costing System Direct Materials Are Placed into Production at the Beginning of the Following

New Image Sports uses a process-costing system.For March,the company had the following activities:
$$\begin{array} { l r } \text { Beginuning work-in-process inventory (1/3 complete) } & 7,200 \text { units } \\\text { Units placed in prod uction } & 28,800 \text { units } \\\text { Good units completed } & 21,600 \text { units } \\\text { Ending work-in-process inventory } & 12,000 \text { units } \\\text { Cost of be ginning work in process } & \$ 6,000 \\\text { Direct material costs, current } & \$ 21,600 \\\text { Conversion costs, current } & \$ 14,400\end{array}$$ Direct materials are placed into production at the beginning of the process.All spoilage is normal and is detected at the end of the process.Ending WIP is 60% completed as to conversion.
Required:
Prepare a production cost worksheet using the FIFO method.