Pet Products Company uses an automated process to manufacture its pet replica products. For June, the company had the following activities:
| Beginning work in process inventory | 4,500 items, 1/4 complete with regards to conversion costs |
| Units placed in production | 15,000 units |
| Units completed | 17,500 units |
| Ending work in process inventory | 2,000 items, 3/4 complete with regards to conversion costs |
| | |
| Cost of beginning work in process | $5,250 |
| Direct material costs, current | $16,500 |
| Conversion costs, current | $23,945 |
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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