Beginning work in process inventory Units placed in production Ahlia Products Company uses an automated process to clean and polish its souvenir items. For March, the company had the following activities: 80 items, 3/5 complete 200 units Ending work in process inventory 160 items, 4/5 complete Beginning work-in-process direct materials $1,000 Beginning work-in-process conversion $1,000 Direct materials added during month Direct manufacturing labor during month Factory overhead during month $1,440 $1,000 $1,200 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.