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.