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.