29. (18 Points) Surf Products Company uses an automated process to clean and polish its souveni 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) $18,000 $15,400 Direct material costs, current Conversion costs, current 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