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   0 items
Units placed in production   400 units
Units completed   175 units
Ending work in process inventory   225 items, 60% complete
 
Cost of beginning work in process   $0
Direct material costs, current   $32,000
Conversion costs, current   $18,600

Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process.

Required:

Prepare a production cost worksheet using the 5-Step method.