Bowsy manufacturing Company uses an automated process to manufacture its pet replica products. For June, the company had the following activities: Beginning work in process inventory Units placed in production Units completed Ending work in process inventory 4,500 items, 1/4 complete 15,000 units 17,500 units 2,000 items, 3/4 complete Cost of beginning work in process Direct material costs, current Conversion costs, current $5,250 $ 16,500 $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 to determine the flow of physical units and equivalent units for June