The Laramie Factory produces expensive boots. It has two departments, tanning and finishing departments, that process all the items. During September, the beginning work in process in the tanning department was 40% complete as to conversion and 100% complete as to direct materials. The beginning inventory included $6,000 for materials and $18,000 for conversion costs. Ending work-in-process inventory in the tanning department was 40% complete. Direct materials are added at the beginning of the process. Beginning work in process in the finishing department was 60% complete as to conversion. Beginning inventories included $8,000 for transferred-in costs and $12,000 for conversion costs. Ending inventory was 40% complete. Additional information about the two departments follows:

	Tanning	Finishing
Beginning work-in-process units	5,000	5,000
Units started this period	14,000
Units transferred out this period	15,000	18,000
Ending work-in-process units		2,000
Material costs added	$18,000
Conversion costs	$32,000	$19,750
Transferred-out cost	$48,000

Required: Complete the production cost worksheet below using FIFO costing for the finishing department.