SoFreshNClean Ltd. uses an automated process to clean and polish its souvenir items. Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. April's data is below: Beginning work-in-process inventory Units placed in production Units completed Ending work-in-process inventory 6,000 items, 1/3 complete as to conversion costs 24,000 units 18,000 units 12,000 items, 1/2 complete as to conversion costs Cost of beginning work-in-process Direct material costs, current month Conversion costs, current month $5,000 $18,000 $15,400 Using, first-in-first-out method determine the assignment of costs to units transferred-out and ending inventory in the Production Cost Worksheet provided. Production Cost Worksheet Flow of Production Work in process, beginning Started during period To account for Physical units Direct materials Conversion 6,000 24,000 30,000 Units completed: Beginning work-in-process Started and completed Work in process ending Accounted for 6,000 Direct materials Conversion Costs Totals Work in process, beginning $5,000 Costs added during period $ Total costs to account for $ Equivalent unit costs Assignment of costs: Work in process, beginning Completion of beginning Total beginning inventory Started and Completed Total costs transferred out Work in process, ending Direct materials Conversion Costs accounted for $ $ $ $ $ $ $15,400 $15,400 $ $38,400