Question 2: (15 marks) (B1, C2) Ahlia Products Company uses an automated process to clean and polish its souvenir items. For March, the company had the following activities: Beginning work in process inventory 80 items, 3/5 complete 200 units Units placed in production Ending work in process inventory 160 items, 4/5 complete Beginning work-in-process direct materials $1,000 Beginning work-in-process conversion $1,000 Direct materials added during month $1,440 Direct manufacturing labor during month $1,000 Factory overhead during month $1,200 Direct materials are placed into production at the Ending of the process and conversion costs are incurred evenly throughout the process. Instructions: Prepare a production cost worksheet using the FIFO method.