(K) Company has two departments that process all products. During April, the beginning work in process in (A) department was half completed as to conversion, and complete as to direct materials. The beginning inventory included $40,000 for materials and $60,000 for conversion costs. Ending work-in-process inventory in (A) department was 40% complete. Direct materials are added at the beginning of the process. Beginning work in process in (B) department was 80% complete as to conversion. Direct materials for finishing the units are added near the end of the process. Beginning inventories included $24,000 for transferred-in costs and $28,000 for conversion costs. Ending inventory was 30% complete. Additional information about the two departments follows: B 1224 Beginning work-in-process units Units started this period Units transferred this period Ending work-in-process units A 20,000 60,000 64,000 20,000 Material costs added Conversion costs Transferred-out cost $48,000 28,000 128,000 $34.000 68,500 Required: Prepare a production cost worksheet "consists of five steps" to calculate (1) the cost of completed units in April and (2) the cost of work in process at the end of the month, using FIFO for (B) department