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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 completeUnits placed in production 12,000 unitsUnits completed 9,000 unitsEnding work in process inventory 6,000 items, 1/2 complete
Cost of beginning work in process $2,500Direct material costs, current $9,000Conversion 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.
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