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 3,000 items, 1/3 complete
Units placed in production 12,000 units
Units completed 9,000 units
Ending work in process inventory 6,000 items, 1/2 complete

Cost of beginning work in process $2,500
Direct material costs, current $9,000
Conversion costs, current $7,700

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 FIFO method.