Yellow, Inc. implements a process-costing method. The following were the company's operations in March:

WIP, beginning (1/3 complete) 6,000 units

Started during production 24,000 units

completed production 18,000 units

WIP, ending 10,000 units Cost of beginning WIP $ 5,000

Direct material costs, $18,000

Conversion costs, $13,800

At the beginning of the process, direct materials are put into production. All spoilage is expected and detected at the end of the procedure. In terms of conversion, the final WIP is 50% complete.

Required: Using the FIFO process method, prepare a production cost worksheet.