Pet Products Company uses an automated process to manufacture its pet replica products. For June, the company had the following activities: Beginning work in process inventory4,500 items, 1/4 completeUnits placed in production15,000 unitsUnits completed17,500 unitsEnding work in process inventory2,000 items, 3/4 complete Cost of beginning work in process$5,250Direct material costs, current$16,500Conversion costs, current$23,945 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.