Pet Products Company uses an automated process to manufacture its pet replica products. For June, the company had the following activities:

Beginning work in process inventory	4,500 items, 1/4 complete
Units placed in production	15,000 units
Units completed	17,500 units
Ending work in process inventory	2,000 items, 3/4 complete
Cost of beginning work in process	$5,250
Direct material costs, current	$16,500
Conversion costs, current	$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.