Surf 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 Units placed in production Units completed Ending work in process inventory 80 items, 50% complete 200 units 120 units 160 items, 75% complete Cost of beginning work in process Direct material costs, current Conversion costs, current $3,200 $2,000 $2,500 Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. Instructions: Prepare a production cost worksheet using the FIFO method