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	80 items, 50% complete
Units placed in production	200 units
Units completed	120 units
Ending work in process inventory	160 items, 75% complete
Cost of beginning work in process	$3,200
Direct material costs, current	$2,000
Conversion costs, current	$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.