Ahlia 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	80 items, 40% complete
Units placed in production	200 units
Ending work in process inventory	160 items, 75% complete
Beginning work-in-process direct materials	$1,000
Beginning work-in-process conversion	$1,000
Direct materials added during month	$1,200
Direct manufacturing labor during month	$900
Factory overhead during month	$140

Direct materials are placed into production at the Ending of the process and conversion costs are incurred evenly throughout the process.

Instructions:

Prepare a production cost worksheet using the FIFO method.