Pyt is a manufacturer of wool cloth. The information for March is as follows:

Beginning work in process 10,000 units

Units started20,000 units

Units completed 25,000 units

Beginning work-in-process direct materials $ 6,000

Beginning work-in-process conversion $ 2,600

Direct materials added during month $30,000

Direct manufacturing labor during month $12,000

Factory overhead $ 5,000

Beginning work in process was 50% complete for conversion cost and 100% complete for DM. All conversion costs are incurred evenly throughout the process. Ending work in process was 60% complete for Conversion cost and 100% complete for DM.

Required: you have to prepare a production cost worksheet using the FIFO method.