29. (18 Points) Surf Products Company uses an automated process to clean and polish its souvenir items. For March, the company had the following activities: Beginning work in process inventory Units placed in production Units completed Ending work in process inventory 3,000 items, 1/3 converted 12,000 units 9,000 units 6,000 items, 1/2 converted Cost of beginning work in process $2,500 (Direct Materials $1,000, Conversion Costs $1,500) Direct material costs, current Conversion costs, current $18,000 $15,400 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