Smithers Ltd uses the FIFO method for its production costing. On June 1 it had 35000 units in beginning work in process that were 60% complete with respect to conversion costs. During the month it completed 80000 units and on June 30 there were 16000 units in ending work in process. These units were 35% complete with respect to conversion. Direct materials are added at the beginning of the process and no units are lost during production, The costs associated with the beginning inventory were 83300 for direct materials and 66780 for conversion. During the month smithers issued 146400 direct materials and incurred 206720 of conversion costs.

Prepare a production cost worksheet using the FIFO method.